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

The State Tax Service of Ukraine issued a notice on fines for specific transfer pricing reporting violations on 5 February 2025. The penalty for failing to submit a notification of participation in a multinational group of companies has been

The Czech Republic has published Law 24/2025 in the Official Gazette on 10 February 2025, a legislation that extends the enhanced tax deduction for donations sent to Ukraine. Under Law 24/2025, individuals and corporations can deduct up to 30% of

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