Ukraine’s Cabinet approves the signing of a DTA with Ireland

Irish Revenue published eBrief 093/26 on 20 May 2026, updating the VAT Tax and Duty Manual on the VAT Treatment of Debt Factoring and Invoice Discounting. The update revises paragraphs 5 and Appendix 1 to reflect the CJEU judgment in Case

The Irish High Court, in a judgment delivered by Ms Justice Marguerite Bolger on 12 May 2026, ruled on a tax dispute involving Accenture Global Solutions Limited, an Irish tax-resident company, concerning the treatment of Foreign Royalty Withholding

The Ukrainian parliament, the Verkhovna Rada of Ukraine, has adopted in the first reading draft law No. 15111-d on the taxation of income earned by individuals through digital platforms, as the legislation moves towards a second reading. The

Germany and Ukraine signed an income tax treaty on 19 May 2026, updating their existing tax arrangements in line with current international taxation standards, including the OECD/G20 Base Erosion and Profit Shifting (BEPS) recommendations. The

Ukraine has published Law No. 4835-IX on 15 April 2026 in the Official Gazette, amending the Tax Code of Ukraine in relation to the collection and duration of the military levy. Extended application period The law revises paragraph 16-1 of

The European Commission has approved Ireland’s enhancement of the Section 481 Film Tax Credit, known as the Visual Effects (VFX) Uplift, via a State aid authorisation published in the Official Journal of the European Union on 12 May 2026. The