Irish Finance Bill 2015 – international aspects

Following on from the release of Budget 2016, the Irish Finance Bill 2015 was published on 22 October 2015.  The Bill outlines the underpinning legislation for measures announced in the Budget together with a number of unannounced provisions.  A number of important...

EC infringement procedures – French DWT

    Nexus Taxation Insight On 24 September 2015, the European Commission (“EC”) released a statement on infringement procedures against France in respect of refunds of Dividend Withholding Tax (“DWT”) on French dividends due to European...