The Government published Finance Act 2015 on 22 October 2015 which is expected to be passed into law on 16 December. The Act contains the taxation measures announced in the Minister for Finance’s Budget speech on 13 October 2015 as well as a number of measures not previously announced.
The Minister for Finance introduced the 2016 Budget (the Budget) on 13 October 2015. Further detailed measures will be included in the Finance Bill to be published on 22 October 2015.
As indicated in the recent Budget 2015, the Department of Finance has launched a public consultation process on framing a Knowledge Development Box (‘KDB’) regime.
The Government published Finance Bill 2014 on 23 October 2014.
The following articles first appeared in the Sunday Business Post’s Budget 2015 Magazine on Sunday 19 October 2014 and have been reproduced with their kind permission.
The Minister for Finance introduced the 2015 Budget (the Budget) on 14 October 2014.