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allow Revenue to estimate the income tax or corporate tax due for those that are registered for these taxes but that fail to make returns in line with their statutory obligations. Section 32 provides for a corporate tax exemption for rental income arising from dwellings designated as cost … which provides for the enhanced corporate tax deduction for apartment construction expenses. Section 43 amends the film corporation tax credit to introduce an enhanced credit of 40% for qualifying visual effects projects, subject to certain conditions. Section 44 extends the digital games corporation tax credit for a period

entity level tax for Irish real estate funds, IREFs. I do not propose to progress that recommendation. However, my Department will undertake a public consultation on proposals to simplify the IREF regime without limiting its effectiveness. Stamp Duty Measure for Irish SMEs and Start-ups Trading on Regulated … billion for Irish SMEs and start-ups trading on regulated markets. For companies below this threshold, the 1% stamp duty charge paid on share transactions will not apply. This change is essential to the growth of homegrown businesses, especially those that want to grow internationally. Bank Levy Finally