Finance Bill 2019 Committee Stage amendments

Nov 11, 2019

Committee Stage amendments to Finance Bill 2019 were debated before the Select Committee on Finance, Public Expenditure and Reform, and Taoiseach last week.  The key amendments proposed include technical changes to the new anti-hybrid and transfer pricing rules.  There are also amendments to the IREF and REIT measures and the R&D regime.  Under the new DWT regime due to be operational from January 2021, an obligation on companies and intermediaries to collect certain information on the dividend recipient in advance of that date is proposed.

You can read the full list of proposed Committee Stage amendments by the Minister on the Oireachtas website. The Bill as amended at Committee Stage is also published.  You can also read the debates, which provide background information to the amendments and also cover amendments proposed not reflected in the Bill as amended. 

The Bill is due to move to Report Stage where the amendments arising from Committee Stage will be considered.  We will keep you informed of developments as they arise.