The OECD published Survey of Ireland 2025 on 12 February 2025, warning Ireland’s heavy reliance on tax revenue from multinational companies and a narrow tax base could be risky. The survey also points out that one-third of income earners in

Belgium has issued Guidance (Circular 2025/C/6) on 27 January 2025, announcing various updates to the VAT rules by modernising procedures, compliance, and refunds. The key changes include new deadlines for periodic and special VAT returns, VAT

Irish Revenue has published eBrief No. 014/25 20 January 2024, providing updated guidance on the surcharge for certain undistributed income of close companies,  Tax and Duty Manual Part 13-02-05. Section 440 TCA 1997 provides for an additional

Irish Revenue has released eBrief No. 015/25 on 21 January 2025, providing updated guidance on the Section 481A Digital Games Corporation Tax Credit. Tax and Duty Manual Part 15-02-07 - Section 481A Digital Games Corporation Tax Credit - has been

The Irish Revenue released eBrief 023/25 on 24 January 2025, which includes updates to the tax and duty manual on Controlled Foreign Company (CFC) rules, in light of the changes introduced by the Finance Act 2024. Tax and Duty Manual - Part

Irish Revenue has released eBrief No. 031/25 on 4 February 2025, providing updated guidance on the Residential Zoned Land Tax (RZLT). The Residential Zoned Land Tax (“RZLT”) was introduced by section 80 of the Finance Act 2021 and is