Ireland -Switzerland: Protocol tax treaty signed

The Swiss Federal Tax Administration (FTA) on 7 April 2026 released official statements clarifying how Switzerland will apply the Pillar Two Side-by-Side Package and related administrative guidance on Article 9.1 of the Global Anti-Base Erosion

The Swiss Federal Tax Administration (FTA) released a revised overview on 26 March 2026, detailing the impact of the tax treaty with Brazil. The update incorporates two key modifications to Brazil’s domestic withholding tax rules, effective from 1

Ireland’s Revenue has published eBrief No. 068/26 on 30 March 2026, updating the Film Corporation Tax Credit guidance to incorporate instructions on the newly introduced enhanced credit for lower budget film productions. Tax and Duty Manual

Ireland’s Revenue Commissioners published eBrief No. 067/26 on 30 March 2026, updating guidance on the application and operation of DAC6. DAC6 mandates reporting of cross-border tax arrangements showing specific "hallmarks" of potential tax

Irish Revenue has released eBrief No. 065/26 on 30 March 2026, which updates the guidance about outbound payments defensive measures. Tax and Duty Manual Part 33-05-01 has been updated as follows: New section 3.4.2 has been included

Irish Revenue has released eBrief No. 056/26, introducing updates to the Tax and Duty Manual regarding Centralised Clearance at Import (CCI) on 23 March 2026. A new Tax and Duty Manual on Centralised Clearance at Import (CCI) has been created.