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ISAE (Ireland) 3000 adopted for the assurance of sustainability reporting
This year’s Budget contained new tax measures designed to support low and middle-income earners. Some of the key highlights, from a tax perspective, is the upward movement to the entry point for the higher rate of income tax at 40% and an increase to several of the income tax credits.
To encourage investment and entrepreneurial activity, a reduced rate of Capital Gains Tax (CGT) was introduced on the sale of certain business assets.
The “Head Office Tax (HOT)” system is a complementary EU tax simplification measure to the “Business in Europe: Framework for Income Taxation (BEFIT)”.