The income tax treaty between Ireland and Oman entered into force on 18 December 2024. The agreement is for the avoidance of double taxation and pertains to taxes on income and the prevention of tax evasion between the governments of the two

The Irish Revenue has published eBrief No. 009/25 on 10 January 2025, providing updated guidance on the Research and Development (R&D) Corporation Tax Credit. Tax and Duty Manual Part 29-02-03 has been updated to reflect the Finance Act 2024

Irish Revenue updated eBriefs in accordance with amendments introduced by the Finance Act 2024 (Act No. 43 of 2024) which entered into force on 1 January 2025. Tax and Duty Manual Part 15-01-48 - Sea-Going Naval Personnel Tax Credit - has been

Irish Revenue issued eBrief No. 315/24 on 13 December 2024 which outlines the European Union (EU) Value Added Tax (VAT) scheme for small and medium-sized enterprises (SMEs) effective from 1 January 2025. Currently, Member States can set their

Belgium’s tax authorities have issued two circular letters -  Circular 2024/C/82 and Circular 2024/C/83 - on 13 December 2024 - providing clarity on specific aspects of the controlled foreign company (CFC) rules introduced in 2023. The amended

Irish Revenue has released eBrief No. 307/24 on 10 December 2024, providing new guidance on leasing ringfences, outlined in the Tax and Duty Manual 12-04-02 – Leasing Ringfences – Sections 403 and 404 of the Taxes Consolidation Act 1997. The