The IRS has confirmed that the period for implementation of the Foreign Account Tax Compliance Act has been extended by a period of 6 months.

On Friday, 27 June 2014, the Irish Revenue Commissioners finalised the relevant Regulations with respect to FATCA.

European Movement Ireland and the Maples Group are delighted to invite you to an online event "In Conversation with Ireland's Finance Minister Michael McGrath TD on the EU Minimum Tax Directive".

The Tax Appeals Commission examined whether an employee working in Ireland under an A1 certificate, who paid social security contributions in another EU jurisdiction rather than Irish PRSI, could claim tax exemption on a redundancy payment. The case centered on the interpretation of the Redundancy Payments Act 1967 requirements and whether EU Regulation 883/2004 on social security coordination could override Irish tax law provisions for statutory redundancy payments.

The Irish Revenue Commissioners ("Irish Revenue") has relaunched its cooperative compliance framework ("CCF") for large cases division ("LCD") taxpayers with effect from January 1 2017.

Ireland has recently improved its investment funds tax regime, to offer investors an attractive tax transparent regulated limited partnership vehicle

Ireland is preparing for the application of the new EU VAT Mini-One-Stop-Shop (MOSS) regime.

Important measures for international investors in Ireland and investment managers with Irish investment funds and SPVs

On 6th September the Irish Minister of Finance announced proposed amending legislation to Section 110 of the Taxes Consolidation Act...

The payment instead can be relieved under section 201 and Schedule 3 TCA, but this may only be a partial relief and is subject to a lifetime limit of €200,000.

The Irish Revenue Commissioners ("Revenue") have announced preparations for implementing mandatory eInvoicing and real-time digital reporting for domestic business-to-business ("B2B") transactions in Ireland.

The Directorate General, in providing these replies, is making it clear that an unapologetic position is being taken with regards to the likely consequences of the FTT.

On 5 September 2024, Matheson responded to a public consultation document issued by the Department of Finance on the introduction of a participation exemption in respect of foreign dividends.

The Irish Revenue published new technical guidance on 24 May 2018 relating to companies falling within the scope of section 110 of the Irish Taxes Consolidation Act 1997 (known as "section 110 companies").

Today, the OECD released its first recommendations under the base erosion and profit shifting project in a series of reports.

In April 2024, the Department of Finance published a Strawman Proposal setting out some of the key potential design features of the new Irish participation exemption for foreign dividends...

At a recent tax conference, the Irish Minister for Finance announced that he would be launching a consultation process on budget day (10 October 2017) relating to taxation policy.

For many years Ireland has pursued a policy of expansion and maintenance of its tax treaty network; a policy which has supported the competitiveness of Irish companies and facilitated ...

The update states that a taxpayer who wishes to continue to rely on an opinion or confirmation issued by Revenue in the period of 1 January 2018 to 31 December 2018...

The recent legal opinion issued by the European Commission’s legal service has struck a substantial – albeit probably not fatal – blow to the Commission’s push to implement a financial transactions tax ("FTT").