New VAT exemption rules for SMEs from 1 Jan 2025
From 1 January 2025, small businesses in the EU can take advantage of a new VAT exemption in Member States where they are not established.
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From 1 January 2025, small businesses in the EU can take advantage of a new VAT exemption in Member States where they are not established.
Forvis Mazars has supported Arachas Corporate Brokers Limited on the acquisition of Insight Insurance Brokers.
On 21 June 2023, the Minister for Enterprise, Trade and Employment signed the European Union (Disclosure of income tax information by certain undertakings and branches) Regulations 2023, implementing public country-by-country reporting (CbCR) into Irish law.
Recent updates to R&D corporation tax credits introduce significant changes, including a new pre-notification requirement for certain companies, an increased tax credit rate from 25% to 30%, and revised first-year payment thresholds to encourage greater investment in R&D.
The Finance Act 2024 includes some positive changes to the S.481 Film Tax Credit and Employment Investment Incentive Scheme (EIIS).
The BEPS Pillar 2 framework applies to accounting periods starting on or after 31 December 2023. While the first filing and associated payment are due in June 2026, companies must take proactive steps now to prepare.
The transitional CbCR (Country-by-Country Reporting) safe harbours are short-term measures designed to exclude a group’s operations in certain lower risk jurisdictions from the scope of Pillar 2 top-up taxes during the initial years of implementation. These safe harbours allow for simplified calculations for jurisdictions based on qualified CbCR and financial accounting data.
All the VAT news you need to know at the start of 2025.
The long-awaited VAT in the Digital Age (ViDA) proposal has been approved by Member States’ Economic and Finance Ministers. On 5 November 2024, during the ECONFIN (Economic and Financial Affairs Council) meeting, EU Member States unanimously agreed on adopting the ViDA package.
Recent changes in tax legislation have introduced developments of interest to the private rental sector. In this article, we summarise the key updates and how landlords can benefit from them.
A strong workplace culture is key to driving organisational success. Whether you are a provider of public services, a charity, or a profit-oriented company, a strong culture is essential for making your goals a reality. At Forvis Mazars, we support organisations to define the kind of culture they need to have in place and to bring this target culture to life in a practical, sustainable way.
The transfer pricing (TP) landscape in Ireland, though relatively young compared to other jurisdictions, has grown in importance and complexity. The strong presence of multinational groups across diverse industries, coupled with Revenue’s well-developed tax policy framework, has fostered an environment that demands robust TP practices.
Forvis Mazars is delighted to have supported Arachas Corporate Brokers Limited on the acquisition of John Brady Insurances.
If any employer had employees who claimed Special Assignee Relief Programme (SARP) relief in 2024, the employer must submit a SARP Annual Return for 2024 to Revenue by 23 February 2025.
Did your company provide share-based remuneration to your employees during 2024?
Forvis Mazars is delighted to have supported France-based Trescal on the acquisition of Multiplex Engineering and the calibration division of Butler Technologies.
Organisations ignore culture at their peril. We need only look back to the global financial crisis and recent controversies across several charity and public sector institutions to see the results of weak organisational culture.
The Supervisory Framework of the ECB for 2025-2027 indicates its medium-term strategy for the next three years. The new priorities are of a similar nature to the 2024-2026 objectives set out last year. In this article, we review the ECB's actions in response to the 2024 priorities and outline the objectives of the 2025-2027 strategies.
In 2022, the European Securities and Markets Authority (ESMA) published its multi-annual strategy for the period 2023-2028. The 2025 Annual Work Programme builds on this strategy, focusing on fulfilling ESMA's mandates in legislation and expanding upon activities from 2023 and 2024. This article discusses the actions ESMA took in 2024 to address these priorities and outlines the specific outputs expected...
The Single Programming Document outlines the activities that the European Insurance and Occupational Pensions Authority (EIOPA) will undertake between 2025 and 2027. The year 2025 marks the start of this three-year plan.
The European Banking Authority (EBA) has outlined its work programme for 2025, focusing on the continued implementation of the EU banking package (Capital Requirements Regulation (CRR) III / Capital Requirements Directive VI) and the enhancement of the Single Rulebook, which was also a priority in 2024.
A spotlight on innovation and R&D
The EU Taxonomy is a complex regulation, but in simple terms, it’s a classification system used to define environmentally sustainable economic activities. Its purpose is to facilitate sustainable investment and Taxonomy reporting. It is a key part of the EU's sustainable finance framework, designed to direct investments toward activities supporting the European Green Deal's objectives, including achieving...
Secrets to a high-performance culture with Paul O'Connell & Jerry Flannery
Following the recent Compliance Institute event at Forvis Mazars, entitled "Stepping into a PCF Role under SEAR – Factors to Consider", attendees gained valuable insights into navigating the complexities of the Senior Executive Accountability Regime (SEAR).
Forvis Mazars supported Arachas Corporate Brokers on its recent acquisition of MDRB Insurance. Forvis Mazars provided financial and taxation due diligence on the deal.
The annual Forvis Mazars Challenge is back, inviting corporates and individuals to kick off the New Year with a focus on wellness, team building and making a positive social impact.
On Wednesday, 27 November, the Global Sustainable Insurance Summit Europe 2024 took place at the Central Bank of Ireland. The event brought together several key global leaders driving sustainable insurance efforts, including California’s Insurance Commissioner Ricardo Lara and Butch Bacani from the United Nations Environment Programme Finance Initiative.
The Forvis Mazars Deal Advisory team is delighted to have acted as corporate finance adviser to ATC Computer Transport & Logistics on its acquisition by Arvato, subject to CCPC approval.
Scorebuddy is a leading SaaS platform delivering QA solutions to support the operations of call centres for some of the world’s leading brands. The Forvis Mazars M&A team acted as corporate advisor to Scorebuddy on its investment from Foresight Group.
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