If you have produced a painting or sculpture or written a book, play or musical composition then you may be entitled to receive any income from your work tax free. Providing the work is original and creative or has cultural or artistic merit then it should qualify. It is important to note that … [Read more...]

Relevant Contracts Tax (RCT) is a tax deduction system in Ireland whereby a principal contractor: Deducts tax at 35% from payments to sub-contractors for whom he/she does not hold a relevant payments card (Form RCT47), on which the principal contractor records payments made without deduction of … [Read more...]

Corporate Taxation Ireland Introduction Scope of Corporation Tax Rates of Corporation Tax Payment and Return Obligations Exemption for New Start Up Companies Transfer Pricing Conclusion Introduction Ireland's taxation system contains many incentives used in attracting overseas … [Read more...]