The Ireland tax authority has explained that the Finance Act 2014 offers the taxpayers, engaged in so-called tax avoidance schemes, an opportunity of an amnesty.
The taxpayers who will use the offered opportunity will only have to pay 80% of the late payment interest in addition to the basic amount of tax.
It is possible to implement the amnesty only for the operations completed or initiated before the publication of the Finance Bill on 23 October 2014.
Source:
http://www.revenue.ie/en/press/2015/pr-300115-tax-avoidance.html
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