Irish Issues E-Brief On Mergers And Divisions

Jason Gorringe, Tax-News.com, London // 22 August, 2019

The Irish Revenue has published guidance on the tax compliance obligations that arise from mergers and divisions.
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OECD's Digital Tax Work Has Broad Ramifications For Ireland

Jason Gorringe, Tax-News.com, London // 22 August, 2019

As a small open economy, Ireland may be affected significantly by the OECD's proposals to modify how taxing rights are allocated among countries, Irish business association Ibec has said.
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US Appeals Court Backs Amazon In Transfer Pricing Case

Mike Godfrey, Tax-News.com, Washington // 22 August, 2019

On August 16, 2019, the United States Court of Appeals for the Ninth Circuit issued a decision in favor of Amazon, in a case involving the regulatory definition of intangible assets and the method of their valuation in a cost-sharing arrangement.
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Luxembourg Submits Anti-Hybrid Mismatch Law

Ulrika Lomas, Tax-News.con, Brussels // 22 August, 2019

On August 8, 2019, the Government of Luxembourg submitted to parliament draft law to implement the requirements of the second European Union Anti-Tax Avoidance Directive (ATAD 2), which tackles hybrid mismatch arrangements.
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Ireland Consults On Future Of Two Tax Reliefs

Jason Gorringe, Tax-News.com, London // 05 July, 2019

The Irish Government is holding a public consultation on the Special Assignee Relief Programme and the Foreign Earnings Deduction, as part of a broader independent review of the reliefs.
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