Ireland - Ireland’s Recent Finance Act
- Country:
- Ireland
- Author:
- T. Maguire
- Issue:
- European Taxation, 2019 (Volume 59), No 6
- Published:
- 22 May 2019
In this note, the author outlines the details of the Finance Act 2018, which contains provisions on an amended exit tax, controlled foreign corporations, the start-up relief regime, amortization of intellectual property, transfer pricing and relief for investment in corporate trades.