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Ireland Takes Critical Look At Its Tax Regime

Wednesday, 23 October 2013   (0 Comments)
Posted by: Author: The SAIT
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Author: The SAIT

Irish Minister for Finance, Mr Michael Noonan, last week introduced changes to company residence rules as part of the 2014 Irish Budget.

Noonan on Thursday evening addressed the Global Tax Policy Conference in Dublin, hosted jointly by the Irish Tax Institute and the Harvard Kennedy School. The global Tax Policy Conference was held amid an international focus, particularly from the OECD and the Group of 20 (G20), on the issue of base erosion and profit shifting (BEPS).

"The Irish Minister called for multilateral action from many countries to work together in common purpose to put an end to this practice," says Stiaan Klue, chief executive of the SA Institute of Tax Practitioners (SAIT). Klue attended the conference with the institute policy director, Prof Sharon Smulders, who delivered a report on the transformation of the South African Revenue Service in becoming a world-class revenue authority.

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Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

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