Irish Revenue has published eBrief No. 085/25 on 16 April 2025, introducing a new Tax and Duty Manual Part 33-02-03, which offers guidance on the general anti-avoidance rule and the use of protective notifications. This manual provides guidance

Luxembourg’s Government Council has approved the ratification of the protocol to the 2019 tax treaty on income and capital with Argentina on 28 March 2025. The protocol will enter into force upon the exchange of ratification instruments and

Luxembourg released the Law of 25 March 2025 in the Official Gazette on 7 April 2025, which facilitates the ratification of the protocol to the 2007 income and capital tax treaty with Moldova. The protocol, signed on 25 June 2024, represents the

Luxembourg's Chamber of Deputies gave its approval for the ratification of the tax treaty with Colombia concerning income and capital on 2 April 2025. The  tax treaty agreement was signed on 19 January 2024. It seeks to eliminate double taxation

Irish Revenue has published eBrief No. 080/25 on 7 April 2025 announcing an update to the VAT Repayment Offset section of the Tax and Duty Manual, reflecting the conclusion of the debt warehousing scheme. Tax and Duty Manual VAT Repayment Offset

Ireland's Department of Finance has launched a public consultation to review the research and development (R&D) tax credit, seeking feedback on its effectiveness and impact on innovation and business growth on 2 April 2025. The consultation