The Irish Revenue published eBrief No. 302/24 on 6 December 2024, detailing a new corporation tax relief under Section 81D TCA 1997. Companies can claim up to EUR 1 million in tax deductions for expenses incurred in their first stock exchange

The Irish Revenue has released eBrief No. 303/24, providing updated guidance on anti-hybrid rules on 10 December 2024. The purpose of anti-hybrid rules is to prevent arrangements that exploit the differences in the tax treatment of an instrument

Switzerland's Council of States approved protocols amending income and capital tax treaties with Germany and Serbia on 9 December 2024. Earlier, the Swiss Federal Council announced that it had adopted the dispatch on the protocol of amendment to

The Irish Central Bank has cautioned that changes in US tax policy could reduce corporate tax revenues from American companies operating in Ireland. In its quarterly bulletin, the bank noted that these firms contribute a substantial portion of

The German Ministry of Finance (MoF)  released the final decree on the application of Germany's anti-hybrid rules on 5 December 2024, providing clarifications over the draft version published in 2023. The decree addresses how foreign controlled

The Irish Revenue has released eBrief No. 301/24, which provides an update to the Tax and Duty Manual (TDM) Part 04-06-03, effective 5 December 2024. This update confirms Revenue's acceptance of certain Digital Services Taxes (DSTs) as deductible