Irish funds are required to obtain a tax declaration, in a prescribed form, from each non-Irish resident investor, certifying that they are not an Irish resident (the "Non-Resident Declaration")...

A recent decision of the Tax Appeals Commission (TAC) may have opened the door for older SMEs (in existence more than seven years)

The Finance (Tax Appeals) Act, 2015 introduced a new architecture for the hearing and determination of tax appeals

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

On 10 February 2026, Revenue confirmed which "large corporates" will fall within scope for Phase One of Ireland's VAT modernisation regime.

Revenue have published a new Tax and Duty ManualOpens in new window which provides details of an opportunity granted to employers to correct payroll tax issues...

The Revenue Commissioners have issued a new guidance note offering employers a final opportunity to address misclassification issues following the Supreme Court decision...

Irish Revenue's 2025 Annual Report reveals a tax authority increasingly leveraging data analytics and AI to enhance compliance enforcement, with significant activity in transfer pricing audits and tax avoidance cases. The report provides critical insights into Revenue's evolving technological capabilities and enforcement priorities that taxpayers and advisers need to understand.

We previously published a briefing on a decision of the High Court of England and Wales in the case of Dodika Limited v United Luck Group Holdings Ltd1, which has now been overturned...

The Irish Revenue Commissioners ("Revenue") have recently made some important updates to their guidance material in respect of Irish VAT groups (the "Guidance").

Section 56 of the Finance Bill 2020 proposes new powers for the Appeal Commissioners to ensure compliance with certain case management directions issued by them.

During June 2016, the Irish Revenue Commissioners published guidance on the secondary reporting mechanism included in Ireland's legislation implementing the OECD's recommendations on country by country ("CbC") reporting.

Ireland's Minister for Finance (the "Minister") welcomed the results of the independent review of Ireland's corporation tax regime (the "Review") issued on 12 September 2017:

The Tax Appeals Commission was established in 2016, replacing the Appeal Commissioners as the body responsible for administering tax appeals across all tax heads.

EU Mandatory Disclosure reporting rules came into effect in July 2020, however due to the impacts of COVID-19 pandemic the reporting deadline was deferred until January 2021.

Council Directive (EU) 2018/822 is an EU directive that imposes mandatory reporting of certain cross-border arrangements by intermediaries (and in some cases taxpayers) and is likely to be relevant to most multinationals groups ...

The EC issued a negative decision against Ireland in the Apple State Aid case and instructed Ireland to recover up to €13bn plus interest of alleged State Aid from Apple for the years 2003 to 2014.

The Finance (No.2) Act 2023 contained a number changes that aim to give clarity around areas including capital allowances and the calculation of profits for both lessors and lessees.

Directors of Irish resident companies who routinely travel to Ireland to attend board meetings may find they are unable to travel due to disruptions to airline schedules, lock-downs

In response to the COVID-19 pandemic, the Irish Revenue Commissioners ("Revenue") have confirmed the deferral of reporting and exchange of information deadlines for...