Budget 2025 announced on 1 October 2024 included a substantial "cost-of-living" package including many one-off payments, as well as outlining a framework to direct substantial tax revenues towards housing, energy, water and...more
The Irish Pillar Two rules apply to in-scope entities for accounting periods commencing on or after 31 December 2023. Following the GloBE Rules and the EU's Minimum Tax Directive, the rules introduce a minimum effective tax...more
1.1.1 Taxes/Duties Payable Upon Execution of the Sales Agreement VAT Whether there will be any VAT payable on the sale of an aircraft is determined by its physical location at the point of sale. If the aircraft is physically...more
10/12/2022
/ Aircraft ,
Aviation Industry ,
Creditors ,
Customs ,
Debt ,
Duties ,
Enforcement ,
EU ,
Exports ,
Financial Leasing Agreements ,
Insolvency ,
Insurance Industry ,
Ireland ,
Liens ,
Liquidation ,
Purchase and Sale Agreements ,
Registration ,
Reinsurance ,
Sales Tax ,
Value-Added Tax (VAT)