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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...

On 18 October 2018, Ireland's Finance Bill 2018 (the "Bill") was published.

The Court of Appeal recently affirmed a previous decision of the High Court, ruling that a disregarded US LLC was not a resident of the US for the purposes of the US-Ireland double tax treaty...

On 13 October 2020, the Irish Minister for Finance delivered the Irish Budget 2021. The stated objective of the Budget is to address the twin challenges of COVID-19 and Brexit.

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.

On 11 May 2022, the European Commission published a new proposed directive to tackle the so-called debt-equity bias in taxation. The proposal includes both a new deductible equity allowance and a new interest restriction.

On 21 September 2017 the European Commission sent out its latest communication calling on the European Parliament and international bodies to undertake and engage in substantial, far reaching reforms...

Now that the initial surprise has worn off since the outcome of the Brexit referendum (replaced with surprise at the outcome of the US election!)...

With Ireland emerging from its IMF/EU bailout and returning to the debt market, Budget 2014 was delivered on October 15, 2013.

The time-limit provisions contained in the Taxes Consolidation Act 1997 (TCA 1997) serve an important role in providing certainty and safeguarding taxpayers against the reopening of their tax aairs outside a four-year period.

The European Communities (Cross-Border Mergers) Regulations 2008 (implementing Directive 2005/56/EC on Cross-Border Mergers) facilitate mergers between Irish companies and those located elsewhere in the European Union (and those EEA States that have implemented the Directive).

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

On 6 October 2020, it was announced that the Cayman Islands had been removed from the EU Annex I list of non-cooperative jurisdictions for tax purposes

In light of the COVID-19 crisis and the disruptions to business and the movement of people, the Irish Revenue Commissioners (the "Irish Revenue") published on 23 March 2020 a number of...

Finance Bill 2016 was published today and contains some important clarifications to the proposals to amend Ireland's Section 110 regime in respect of profits derived from Irish real estate.

Ireland's Budget 2027 introduces a capital gains tax cut to 31%, reduces fund exit tax to 35%, and promises simplification of interest relief rules for acquisition finance. While incremental rather than transformative, these measures modestly improve exit returns for private equity sponsors, enhance fundraising conditions, and strengthen portfolio company cash flow through R&D credit enhancements and more flexible preliminary tax rules.

The Irish Finance Act 2012 has been enacted, giving effect to the measures contained in Finance Bill 2012.