Irish Revenue updates registration guidelines for income tax, corporation tax, PAYE/PRSI, and RCT.  Irish Revenue has published eBrief No. 109/25 on 23 May 2025, announcing revised guidelines for registering for Income Tax (IT), Corporation Tax

New guidance modifies startup relief (Section 486C TCA) and introduces foreign dividend exemptions (Section 831B TCA), with PRSI-linked caps and EUR 40K-60K thresholds. The Irish Revenue has released eBrief No. 102/25 on 16 May 2025, announcing

Irish Revenue has updated its guidelines on interest for late tax payments, now covering Capital Acquisitions Tax. The eBrief clarifies interest rules, removes mentions of Fixed Direct Debit and Balloon payments, and updates due dates for

Luxembourg's Government Council approved the ratification of the amending protocol to the 1996 tax treaty with Vietnam on 15 May 2025. The protocol was signed to update the DTA according to the latest OECD standards. Signed on 4 May 2023, it

Luxembourg and San Marino have signed an amending protocol to the 2006 tax treaty between the two nations on 14 May 2025. This is the second amendment to the treaty – it was previously amended in 2009 – and will take effect after the exchange

Liechtenstein’s parliament has given its approval to the ratification of the tax treaty with Ireland concerning income and capital on 9 May 2025. The agreement regulates the elimination of double taxation in cross-border situations. It is based