Insights

Despite recent challenges, the EU-US trading relationship is underpinned by deeply integrated economies. The European Commission website describes this relationship as defining world trade and contributing as much as 40% to the world’s GDP. While Europe and the US are both modern developed...

Katharine Byrne, Partner and Head of the BDO Corporate Finance Team, recently featured in the Irish Independent to discuss the do’s and don’ts of private equity, key things to prepare for and future growth opportunities.

Finance Act 2021 introduced a streamlined and modernised system for the collection of stamp duties on certain insurance policies. With effect from 1 January 2022, Revenue has further enhanced its online services offering with a digital pay and file facility for Stamp Duty on lnsurance Levies...

As part of its advice and guidance for taxpayers dealing with a range of difficulties caused by the impacts of the COVID-19 virus, Revenue have updated their guidance regarding the presence of individuals in, or outside, Ireland, for Corporation Tax purposes.

On 22 December 2021, the European Commission published its proposal for an EU Directive that would implement the Global Anti-Base Erosion (GloBE) rules within the EU.

From 15 January 2022, exporters from Great Britain (GB) will need to use the Animal Health Regulation (AHR) Export Health Certificates (EHCs) for goods exported to the EU or moved to Northern Ireland (NI), if an EHC is required. 

The OECD on December 20 released model rules to assist the 137 jurisdictions that agreed to the Inclusive Framework/G-2- Pillar Two framework to implement into domestic legislation a 15% minimum tax on those multinational enterprises (MNEs) that fall within its scope.

The UK government has announced that it will delay the introduction of new border controls, due on 1 January 2022 for goods entering Great Britain from the island of Ireland, while discussions on the Protocol on Ireland and Northern Ireland continue. 

Katharine Byrne, Partner and Head of the BDO Corporate Finance Team, says Irish SMEs need support to access funding so they can weather the ongoing challenges posed by rising inflation, continuing supply chain disruption and labour shortages.