EU Competence and Direct Taxation

EU and Direct Tax Direct taxes on income and gains are not an EU competence. They are a matter for the member states exclusively. The basic principles in relation to the scope of direct taxes both for companies and individuals in double taxation agreements and cooperation between tax authorities are derived from OECD standards. Direct […]

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EU Tax Reform Agenda

Common Consolidated Tax Base Proposal The EU Commission has pursued the adoption of an EU wide common consolidated corporate tax base. It is proposed that as a fair transparent and efficient tax system. The original proposal was launched in 2011 and was relaunched in 2016 having been resisted in particular by the UK and Ireland […]

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Personal Income Tax

EU and Direct Tax Direct taxes on income and gains are not an EU competence. They are a matter for the member states exclusively. The basic principles in relation to the scope of direct taxes both for companies and individuals in double taxation agreements and cooperation between tax authorities are derived from OECD standards.  In contrast […]

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Social Security

Social Security And Free Movement Since the early days of the EU, there have been EU Social Security measures that seek to facilitate the free movement of workers. In the absence of such coordinating measures, persons may fall between the social insurance and social security systems of a number of states in which they work, […]

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Direct Taxation

In view of the uncertainties surrounding the ratification of the Withdrawal Agreement, all interested parties, and especially economic operators, are reminded of legal repercussions, which need to be considered when the United Kingdom becomes a third country. Subject to the transition period provided for in the Withdrawal Agreement, as of the withdrawal date the EU rules on […]

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Frontier Workers

Frontier workers The Citizens Directive and Free Movement of Workers Regulation makes provision for frontier workers. Frontier workers are workers who live in one state and commutes to work to another state having taken up employment in that other. It also includes a person who continues in a job having moved to another state. A […]

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Taxation [Mitigation Legislation]

Taxation The purpose of this Part of the bill is to introduce legislative amendments for Taxation. Amendments are being proposed for Income Tax, Capital Tax, Corporation Tax and Stamp Duty legislation in order to ensure continuity for business and citizens in relation to their current access to certain taxation measures including, reliefs and allowances, and the retention of […]

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Social Insurance

Amendments to the Social Welfare (Consolidation) Act 2005 Department of Employment Affairs and Social Protection Introduction This Part sets out proposed amendments to the Social Welfare (Consolidation) Act 2005 with regard to the continuation of a range of social welfare payments. The amendments set out are intended  to give the Minister for Employment Affairs and Social Protection […]

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Transborder Personal Tax Relief [Ireland]

Introduction This instruction gives details of the relief contained in Section 825A TCA 1997 for individuals who are resident in the State but who commute to their place of work outside the State. Reduction in income tax for certain income earned outside the State Section 825A TCA 1997 is designed to give income tax relief to individuals who are resident […]

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Double Tax Relief Employees

Overview The purpose of this article is to set out in broad terms, the risks of taxation and double taxation applying to personnel who spend considerable time in the UK. It is designed to give a flavour of the compliance obligations that arise from employees where they are working in two countries. It is meant […]

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