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revenue .ie. The Revenue Commissioners ( Irish: Na Coimisinéirí Ioncaim ), commonly called Revenue, is the Irish Government agency responsible for customs, excise, taxation and related matters. Though Revenue can trace itself back to predecessors (with the Act of Union 1800 amalgamating its forerunners with HM Customs and Excise in the United ...
Irish corporation tax returns have historically been between 10% and 16% of total Irish net Tax Revenues, however, since 2015, corporation tax has risen sharply, doubling in scale from 4.6 billion in 2014 to 8.2 billion in 2017; the Revenue Commissioners state that foreign multinationals pay circa 80% of Irish corporation tax. [13]
t. e. Apple's EU tax dispute refers to an investigation by the European Commission into tax arrangements between Apple and Ireland, which allowed the company to pay close to zero corporate tax over 10 years. [1] On 29 August 2016, after a two-year investigation, Margrethe Vestager of the European Commission announced: "Ireland granted illegal ...
EU Commission's outline of Apple's hybrid–double Irish BEPS tax structure in Ireland, that used two branches inside a single company based on private rulings from the Irish Revenue Commissioners in 1991 and 2007. [215] Margrethe Vestager European Commissioner for Competition who led case SA:38373 on illegal State aid to Apple in Ireland (2004 ...
Put this into an approved "business plan" (agreed with Revenue Commissioners and other State bodies, such as IDA Ireland), for the term of the tax relief scheme; Agree to suffer "clawbacks" of the Irish tax relief granted (i.e. pay the full 12.5% level), if they leave before the end plan (5 years for schemes started after February 2013) [11]
The Department of Finance (Irish: An Roinn Airgeadais) is a department of the Government of Ireland.It is led by the Minister for Finance.. The Department of Finance is responsible for the administration of the public finances of the Republic of Ireland and all powers, duties and functions connected with the same, including in particular, the collection and expenditure of the revenues of ...
The Double Irish arrangement was a base erosion and profit shifting (BEPS) corporate tax avoidance tool used mainly by United States multinationals since the late 1980s to avoid corporate taxation on non-U.S. profits. [ a] (The US was one of a small number of countries that did not use a "territorial" tax system, and taxed corporations on all ...
Zappone & Gilligan v. Revenue Commissioners & Ors [2006] IEHC 404 (also known as the KAL Case) was a High Court case which was one of the first major events in the debate on the recognition of same-sex marriage in Ireland. The plaintiffs Ann Louise Gilligan and Katherine Zappone unsuccessfully sought recognition of their Canadian marriage .
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