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What is meant by the term “freedom of establishment” and what would be the tax implications for an Irish company?

Posted on: Thursday, January 08, 2015

What does it mean? The EC Treaty provides that restrictions on the freedom of establishment of nationals of one Member State in the territory of another Member State are PROHIBITED. This also applies to restrictions on the setting up of agencies, branches or subsidiaries by nationals of any Member State established in the territory of any Member State.

C.G.T - REMITTANCE BASIS

Posted on: Tuesday, May 06, 2014

If an Irish individual is resident and ordinarily resident in the state but not Irish domiciled, he/she is liable to Irish C.G.T. on the sale of foreign assets only if he/she remits the sales proceeds into Ireland.

Reduction or Reorganisation of Share Capital

Posted on: Tuesday, March 25, 2014

If an exam question says “this redemption does not meet the requirements for Chapter 9 Part 6 Taxes Consolidation Act 1997 to apply” what does that really mean?

Why do students fail their tax exams?

Posted on: Wednesday, October 08, 2014

Since 1999 I’ve been provided tax revision courses for all the main accountancy qualifications including ACA, ACCA and CPA through my business Tax Grinds here in Dublin city centre. In 2013 the published pass rates were as follows: CPA 43% (Advanced Tax) ACCA 41% (P6 – Advanced Tax) dropping to 39% in 2014 ACA 63% (Overall) Students fail their professional exams for a variety of reasons but the main one is the wrong study technique.

BUDGET 2015

Posted on: Tuesday, October 14, 2014