279 results found

Instead, the treatment of crypto assets depends on the general principles of Irish tax law. Irish Revenue have also issued some guidance on particular tax aspects of crypto assets.

Ireland is at an inflection point in terms of its offering to international companies and financial institutions and must act quickly to maintain its competitive advantage

On 19 October 2017, Ireland's Minister for Finance (the "Minister") published Finance Bill 2017.

The UK Court of Appeal confirmed that the ‘related party’ rules in Part 8 of the Corporation Tax Act 2009 apply to LLP structures.

As the UK and US move towards lower corporate tax rates and the OECD BEPS project progresses, we examine the impact on Ireland's corporation tax regime in 2017.

Many of our readers will no doubt have heard about the recent decision by the European Commission that Apple's tax structure in Ireland breached the EU state aid rules.

The Court of Justice of the European Union delivered its decision in the Franked Investment Income Group Litigation case following a second referral from the UK High Court.

The Tax Appeals Commission's 2025 annual report reveals significant trends in Irish tax dispute resolution, including a fourfold increase in appeal values and growing complexity of cases involving European law. With corporation tax disputes representing 64% of the quantum despite only 5% of appeals, and proposed legislative changes potentially shifting to public hearings, taxpayers face an evolving landscape requiring early preparation and strategic readiness.

On 12 March 2024, the Tax Appeals Commission ("TAC") issued a decision of Commissioner Clare O'Driscoll (47TAC2024Opens in new window) confirming that withholding tax ("WHT")...

Following last year's landmark judgment in the Apple State aid case, the General Court of the European Union recently issued two important decisions in the area of State aid and tax policy.

Despite being an island nation on the periphery of Europe, Ireland has succeeded in becoming the leading destination for foreign direct investment (FDI) in Europe.

The key points relevant to multinational companies were announced last week and the Bill contains the details relating to those announcements.

The Department of Finance in Ireland has published a second feedback statement on the introduction of a participation exemption for qualifying foreign dividends.

2017 will be the year in which the plans and promises of the Republican Party and the new US President will be put to the test, having important economic implications for Ireland and the EU.

Revenue introduced a mandatory electronic RCT system on 1st January 2012.

Until the passing of the Finance Act, 2011, an equipment leasing platform in Ireland generally was established as an Irish resident trading company availing of the 12.5% rate of corporation tax applying to trading profits.

The July Stimulus Plan (the "Plan") was officially unveiled by the Government on Thursday 23 July 2020, setting out a host of measures to support businesses and employment as the Government...