(January 30, 2015)
On January 30, 2015 the Irish Revenue published another 2 eBriefs. eBrief No. 015/2015 is titled: “VAT Treatment of Stock Exchange Fees”. eBrief No. 016/2015 is titled: “Qualifying Avoidance Disclosures under Section 811A(2A) Taxes Consolidation Act 1997”.
eBrief No. 015/2015 is meant to inform the public that the VAT Manual has been updated to clarify the VAT Treatment applicable to the following Stock Exchange Fees:
· Trading and Regulation
· Initial Listing Fees & Annual Listing
· Formal Notice
· Registered Sponsor
· Enterprise Security Market (ESM) Advisor
· Legal Entity Identifier (LEI)
· Debt Announcement
· Information Products
· ISEQ® Index Licensing Agreement
Click here to be forwarded to eBrief No. 015/2015 as published on the website of the Irish Tax and Customs. The eBrief contains a link to the updated VAT Manual.
As stated above the Irish Revenue issued a second eBrief on January 30, 2015. This is eBrief No. 016/2015, which is titled: “Qualifying Avoidance Disclosures under Section 811A(2A) Taxes Consolidation Act 1997”. Click here to be forwarded to eBrief No. 015/2015 as published on the website of the Irish Tax and Customs.
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