Immigration updates across the following countries: Ireland introduces a bridging permission for students transitioning to higher education in 2026; Italy activates the “working holiday” agreement with Japan; the Netherlands simplifies administrative processes for residence permits and highly skilled migrants; Poland launches a mandatory online system for residence applications; and Spain approves an extraordinary regularisation process […]
Irlanda > Fiscalidad Movilidad Internacional
Contenido IHR Providers: Irish Tax Appeal Commission rules on treatment of stock-based compensation in services cost base transfer pricing dispute: EY
In a recent determination overturning an assessment by the Irish Revenue Commissioners, Ireland’s Tax Appeals Commission (Commission) ruled that the cost of stock-based awards (SBAs) should be borne by the US parent company, not its Irish subsidiary; as such, the Irish subsidiary did not need to include the SBAs in its cost base for the […]
