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Tax measures to encourage land development
A Department of Finance consultation is underway on possible tax incentives to encourage the sale of certain land to developers to build residential properties and thereby ease the housing shortage.  The Minister for Finance in his Budget speech made reference to the existence of a view that certain land owners are waiting for higher prices before taking steps to develop their...

This week’s tax tidbits
This week’s interesting items cover a number of areas. HMRC have announced that the official rate of interest applicable from 6 April 2015 falls from 3.25% to 3%. The latest Employer Related Security Bulletin giving information and updates about employment related securities including tax-advantaged employee share schemes has been published. More than 8 million taxpayers who filed their 2013 to 2014 tax return...

Institute comments on BEPS “Preferential Regimes”
The Institute, as a member of CCAB-I, has made observations on BEPS Action Point 5 - Preferential Regimes and Intellectual Property.  This phase of the BEPS work could have knock-on effects for the proposed Knowledge Development Box, and the draft OECD tax proposals are blatantly skewed towards the interests of larger countries. Our submission identifies risks for smaller economies which would...

John Herlihy FCA, VP Google & Head of Google Ireland

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