We've listened to and read various commentary over the past 18 months as to the opportunities that exist for Ireland Inc in the context of Brexit and companies who as part of their Brexit contingency plan...

Our first International Business Group update of 2015 will bring you updates on a number of key Irish and EU legal developments that may impact your business in Ireland.

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...

The Irish High Court overturns the Determination of first tier Tax Appeal Commissioner to conclude that that a Delaware LLC was not "liable to tax" and therefore not "resident" within Article 4...

Revenue is now providing employers with an opportunity to correct any payroll tax issues arising from bona fide classification errors for tax years 2024 and 2025, without penalty or interest.

On Friday 3 July, the OECD published a new global tax reporting framework, the model reporting rules for Platform Operators with respect to sellers in the sharing and gig economy (the "Model Rules").

The Office of the Revenue Commissioners ("Revenue") has published guidance to assist employers with correcting payroll tax issues in 2024 and 2025 following the Supreme Court's recent decision...

Kim discusses the latest in tax. Joanne shares her insights into the impact of the Covid-19 pandemic on employment work practices as well as the implications of Brexit on employee mobility.

A PAYE Exclusion Order (PEO) issued by Revenue to an employer relieves the employer from the obligation to deduct tax at source under the PAYE system from emoluments paid to an employee.

The Long Reach of EU Taxation.

The Irish Revenue Commissioners (Revenue) were successful in arguing before the Appeal Commissioners that no general trading deduction ...

Under the Finance Act 2021 (the Act), non-Irish resident corporate landlords are now subject to Irish corporation tax at the rate of 25% on rental income from Irish property.

The recent Finance Bill has introduced draft legislation for a welcome new tax incentive scheme to assist small and medium-sized enterprises (SMEs) to attract and retain talent through the use of share options.

REITs are a much needed addition to our investment landscape, providing a tax efficient vehicle for international investment in property.

The Depositary Committee of the IFIA recently undertook a review of the existing IFIA Guidance Paper 3 called Trustee Duties.

The Foreign Account Tax Compliance Act (known as "FATCA") was signed into law on 18 March 2010.

The recent decision of the Court of Appeal in Lee v Revenue Commissioners clarifies the principles that are applicable in determining the jurisdictional scope of the Tax Appeals Commission .

The draft Anti-Tax Avoidance Directive issued by the European Commission on 28 January 2016 has been progressing rapidly through the EU legislative process.

For 2025, certain multinationals must publish financial, tax and business information online, on a country-by-country basis.

Some years ago, at an early stage of the OECD/G20 BEPS initiative, the Irish tax regime was targeted for its approach to Irish incorporated but non tax resident companies.