In 2017, Irish Revenue published an eBrief regarding the period of validity of opinions and confirmations. Revenue will only provide an opinion or confirmation for complex issues, where information is not readily available or where there is genuine uncertainty regarding applicable tax rules. An opinion or confirmation represents Revenue’s view of the application of tax law to a particular transaction.
The Deposit Guarantee Scheme (DGS) protects depositors in the event of a bank, building society or credit union authorised by the Central Bank of Ireland being unable to repay deposits.
The DGS is part of the Central Bank of Ireland’s strategy to ensure that the best interests of consumers of financial services are protected. The DGS is administered by the Central Bank of Ireland and is funded by the credit institutions covered by the scheme.
The Section 847 of the Companies Information Act 2014 introduced mandatory electronic filing of all financial statements and annual returns filed with the CRO.
The following forms are also affected and must be filed electronically:
- B2-cahange of registered office
- B10-change of directors
- B73-change of ARD date
As digital transformation takes hold, organizations must learn what their IT security vulnerabilities are — and how best to address them.Emerging technologies, particularly the Internet of Things (IoT), are taking global connectivity to a new level, opening fresh and compelling opportunities for both adopters and, unfortunately, attackers.