On 5 December 2012, the Minister for Finance published the budget for 2013.

On 11 May 2022, the European Commission published draft EU legislation to introduce further interest limitation rules across the EU.

Irish Revenue has recently issued guidanceOpens in new window in respect of the operation of the DAC7 reporting regime in Ireland (the "Guidance").

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

Irish tax residence for income tax purposes is based on the number of days spent in Ireland in a tax year (and cumulatively over two tax years).

"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. "

A UK RFSP will find many close similarities between the Irish and UK regulatory environments. The majority of Irish financial services law is made up of Irish implementing measures for EU financial services directives.

The Irish government has introduced the Temporary COVID-19 Wage Subsidy Scheme to incentivise employers to retain employees on the payroll where possible...

The Government announced on the 23 July 2020 the "July Jobs Stimulus 2020", which is the next phase of their economic plan to deal with the ongoing threat of COVID-19 and contains ...

At the recent G7 conference, it was announced that a broad agreement had been reached on international tax reform.

Share-based remuneration ("SBR") has long been cited as an efficient way to attract, incentivise and retain employees and directors in a competitive employment landscape.

On 13 July, the OECD published a second set of Administrative GuidanceOpens in new window on the GloBE rules (the "Updated Guidance"). The Updated Guidance includes details...

It is recognised that one of the challenges that start-up companies face is competition from large multinationals when it comes to the acquisition and retention of talent.

On 17 June last, the Organisation for Economic Co-operation and Development ("OECD") released further Administrative Guidance on the ‘Pillar Two' Global Anti-Base Erosion ("GloBE") Rules (the "Guidance").

This country-specific Q&A provides an overview of tax laws and regulations applicable in Ireland.

This month's column looks at a few recent tax case judgements of interest to those involved in the owner managed business sector and in particular the nature of the voting rights and other rights attributable to...

The Value-Added Tax (Refund of Tax) (Charities Compensation Scheme) Order 2018 (the "Order") was signed into law on 18 December 2018.

The scheme is expected to last for 12 weeks and will be available to employers who keep employees on payroll during the pandemic. It is thus a potentially vital subsidy for businesses experiencing short term financial difficulty...

The General Data Protection Regulation ("GDPR") came into effect on 25 May 2018. It was recommended in our January 2018 update (available here) that trustees undertake a number of actions