Ireland Expands iXBRL Mandate
Irish Tax and Customs announced the launch of Phase Two of its iXBRL mandate for Corporate Tax filings. Phase Two moves beyond “Large Case” filers and covers Corporation Tax returns submitted on or after 1st Oct 2014 for accounting periods ending on or after 31st Dec 2013. The mandate still excludes companies where assets do not exceed €4.4 m, or company turnover does not exceed €8.8 m per annum, and for those with fewer than 50 employees. Those companies will be covered under Phase Three at a future date.