279 results found

The Irish Government announced a new tax credit for digital game developers in Budget 2022. This new regime provides tax credit of up to €8 million for companies that incur qualifying expenditure...

A recently published determination of the Tax Appeals Commission (TAC), 59 - TACD - 2024, has considered the issue of transfer pricing adjustments in Ireland for the first time.

Jonathan Sheehan gives an Irish perspective in the October 2016 edition of The American Lawyer on the European Commission's decision that Ireland granted undue tax benefits of up to EUR13 billion, plus interest, to Apple.

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.

Ireland has become a destination of choice for holding companies due to its capital gains participation exemption, generous foreign tax credit system, membership of the EU...

The winds of change that have swept through the international tax landscape in recent years show no signs of abating, and reform remains the order of the day.

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

As part of a package of reforms introduced by the Stormont House Agreement in 2014, the NI Executive agreed that legislative procedures for the devolution to Northern Ireland of control...

The European Union has proposed a comprehensive recast of its Directive on Administrative Cooperation (DAC), aiming to consolidate nine existing directives into a single framework while addressing longstanding concerns about reporting burdens.

On 14 September 2023, the Department of Finance published a Roadmap for the Introduction of a Participation Exemption to Irish Corporation Tax.

Ireland is a leading domicile within Europe for securitisation activity and the leading European jurisdiction by value for securitisation special purpose entities (SPEs).

Further to our previous briefing on Tax Measures to Support the Housing Market contained in the Finance Bill 2025, this briefing outlines the final legislative provisions...

In Ireland, 2012 was an enormously challenging year for those engaged in what is classed as the domestic economy

Ireland's Budget 2021 was prepared on the assumption that there will be a no-deal Brexit and no COVID-19 vaccine next year and therefore the primary focus of Budget 2021 delivered by...

"Ireland...will become recognised as a place where good ideas can be transformed into excellent businesses and new jobs will be created as international investors and mobile entrepreneurs seek Ireland out as a location of choice. "

The tax credit was initially introduced into legislation by section 33 of Finance Act 2021, subject to a commencement order, as the scheme required European Commission approval under EU state aid rules.