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A child includes a stepchild or an adopted child. If the child resides with both parents for part of the year, both parents can claim the full credit. [4] The Single Person Child Carer credit cannot be claimed by a person who qualifies for the Married Person's Tax Credit, or a person living together with another person as a married couple. [4]
In June 2017, Ireland's CT system was ranked as one of the world's largest Conduit offshore financial centers (OFCs) (i.e. places that act as links to tax havens), [14] in March 2018 the Financial Stability Forum ranked Ireland as the 3rd largest Shadow Banking OFC, [15] and in June 2018 tax academics calculated that Ireland was the world's ...
Chen v Home Secretary was a decision of the European Court of Justice which decided that a minor who is a national of a European Union member state has the right to reside in the European Union with his or her third-country national parents, provided the minor and parents have health insurance and will not become a burden on the public finances of the member state of residence.
In November 2017, Irish economist David McWilliams writing in The Irish Times quoted that the U.S. BEA statistics implied U.S. multinationals in Ireland paid an effective tax rate of 3.27% on Irish registered pre-tax income of $106,789 million in 2013, and 3.38% on Irish registered pre-tax income of $108,971 million in 2014, due to "a myriad of ...
The office has its origins in Article 62 of the Constitution of the Irish Free State of 1922 as implemented by the Comptroller and Auditor-General Act 1923, [3] which provided that the Comptroller and Auditor-General (Irish: Árd-Scrúdóir) (as the office was then known) was to be appointed by Dáil Éireann.
In January 2018, there was further controversy over Apple's CAIA BEPS tool when Coffey pointed out that it is prohibited under Ireland's tax code (Section 291A(c) of the Taxes Consolidation Act 1997), to use the CAIA BEPS tool for reasons that are not "commercial bona fide reasons", and in schemes where the main purpose is "the avoidance of, or ...
Pierre Moscovici, EU Tax Commissioner said on the 24 January 2017, the EU did not consider Ireland a tax haven, [5] but on 18 January 2018 said that Ireland was a tax blackhole. [27] Ireland has been associated with the term "tax haven" since the U.S. IRS produced a list on the 12 January 1981.
In August 2016, Revenue became central to the proposed application of what would have been the largest recorded tax fine in history. [8] Following an investigation of Apple's transfer pricing arrangements with Ireland, [9] the EU Commission initially found that Revenue had given rulings to Apple that amounted to €13 billion in State Aid.