Industry Updates
International Tax Update – April 2019
- Published
- in Industry Updates
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In this edition of the Maples Group Tax Update, we examine a number of current Irish, Luxembourg and international tax issues:
- Ireland and Luxembourg are implementing significant changes to their national tax regimes under the EU Anti-Tax Avoidance Directive (“ATAD”)
- We examine the introduction of anti-hybrid legislation, an interest limitation cap, controlled foreign company (“CFC”) rules and an exit tax under ATAD
- We also examine the OECD Multilateral Instrument (“MLI”) which is updating tax treaties around the world, most significantly introducing a “principal purpose test” for treaty eligibility
- We give our view on the recent important European Court of Justice case law on beneficial ownership in the context of European investment structures
Read the full update here.
Primary Contacts
Primary Contacts
Andrew Quinn
Andrew Quinn
Partner
Dublin
William Fogarty
William Fogarty
Partner
Dublin
Lynn Cramer
Lynn Cramer
Partner
Dublin
David Burke
David Burke
Of Counsel
Dublin
James O’Neal
James O’Neal
Principal
Luxembourg