The Finance Bill

List of items: … emsfin.pdf

have a look at section 27

I never knew there was a capital gain exemption for someone selling land/building/assets to local authorities.

Of course there is no corruption in local authorities in Ireland so it wouldn’t be a problem

Some new changes:

You can now give to European charities and get relief?

Similar change for health expenses - you can now, I guess, get relief for private surgery abroad provided it is on the advice of an Irish practitioner:

You can now invest in foreign tax free products:

I know what I’m going to do with my land…

Insurance levy removed from pensions:

Transfer pricing

What does this mean?

Good news for ayatollahs:

Big extension of revenue powers?

I think its to ensure that any trading between subsidaries of one company, do not overstate the cost of goods either manufactured and transfered to Irish subsidaries, at a higher cost, thereby increasing the Cost of Sales of the Irish subsidary, and reducing its CT liability.

So Revenue will now have a database of all passenger movements?

I understand what transfer pricing means, thank you, but to restate the question more specifically, what does it mean for boilerplate enterprises? For GDP? For CT receipts? For the special relationship with the US?

It seems Lazyarse O’Slapdash has finally gotten off his arse. … 47274.html

Discussion now moved on here: