News
What austerity looks like around the world
In the National Review, Veronique de Rugy argues that many European countries are relying too heavily on tax increases rather than spending cuts to rein in their deficits. (This mainly seems to describe Austria, Italy, Belgium, and the Netherlands.)

Ireland-bound Eaton is latest to end US corporate citizenship
The spinoff of Sara Lee Corp's international coffee and tea business into a Netherlands-incorporated company will likely help the company's rate too. Dutch companies pay a tax rate of 20 percent. Last year Sara Lee paid an effective tax rate of 31

Europe's Wrongheaded Austerity Policies
When taxes are raised even further, the economy begins to contract. A typical example can currently be seen in the Netherlands. The country's economy has not grown in the last three quarters. Pressured by the European Union, austerity policies were

Rates of tax payable by companies other than trustees.

In respect of so much of the taxable income that exceeds K50,000. This summary should not be treated as advice or a recommendation for your particular situation, please consult us privately our your own professional advisor for specific indepth advice. Rates of tax payable by companies other than trustees. Delegation of powers and functions of Revenue Commissioners. In addition the scope of the tax is somewhat broader than its name suggests. Non-residents can be individuals, companies, partnerships, trusts or superannuation funds.

Obligations of authorised withholding agent in relation to relevant distributions. You may wish to keep a copy of this form for your records. Read more about what our international tax professionals can do for you. Statement to be given to recipients of relevant distributions. Currently, Belgium has concluded tax treaties with more than 80 countries. Certain shareholders are eligible to have distributions payable to them exempted from DWT. Earlier, all investments in debt funds were taxed 12.

It applies not only to conventional dividends but also to non-cash distributions and scrip dividends. Reporting of distributions made under stapled stock arrangements. The administrative complexity of the tax is alarming. The abolishment would enter into force as from January 1, 2007 . Obligations of qualifying intermediary in relation to relevant distributions.