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European Commission

May 2020: International Tax Planning Review

Aggressive tax planning: the European Commission gives recommendations to six Member States The European Commission has issued recommendations to the EU Member States, six of which have been advised to enhance countering ‘aggressive’ tax planning.     The aggressive tax planning holds an intermediate position between allowable tax planning and tax evasion (and cannot be equated

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Ireland has established central register of beneficial owners

Ireland has established central register of beneficial owners

22 March 2019 the Statutory Instrument № 110 of 2019 (SI 110) that provides for creation of central register of beneficial owners of companies has been enacted in Ireland. The main purpose of adoption of SI 110 is the implementation of requirement to establish registers of beneficial owners stipulated by 4th and 5th EU Directives

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Changes in partnerships registration rules in Ireland

Changes in partnerships registration rules in Ireland

In December 2017 the Companies registration office (CRO) implemented some amendments regarding requirements for registration of limited partnerships (LPs) in Ireland. These amendments concern requirements to the partners that form an LP, the list of documents necessary for the registration of the LP and the procedure of submission of such documents to CRO. In accordance

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