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").

Revenue confirmed that the new electronic form, known as the Employer's Share Awards (ESA) return will be available during June 2021.

Ireland may not have large deposits of natural resources, gold or oil; yet, it is home to some of the world's leading companies across many key sectors. So why do companies invest in Ireland?

Residential Zoned Land Tax (RZLT) is an annual tax which will apply from 2025 onwards. It aims to incentivise landowners to activate existing planning permissions...

The Irish Government published the Finance (No.2) Bill 2013 (the "Bill") on October 24, 2013.

The Trump administration's latest announcement of the imposition of US tariffs on all EU imports is one of the most serious issues faced by the Irish economy in recent years.

Businesses have long sought clarification on the interaction of VAT and transfer pricing ("TP") rules. The uncertainty relates primarily to whether TP adjustments...

On 16 September 2021, the Department of Finance published the Tax Strategy Group papers on the various options for tax policy changes in advance of Budget 2022.

On 11 May 2022, the European Commission published the first draft of the ‘debt-equity bias reduction allowance' directive (DEBRA). The draft proposal is available here.

Matheson has been named both Irish Tax Firm of the Year and Irish Transfer Pricing Firm of the Year by the International Tax Review

The deadline for share scheme reporting is fast-approaching, and this update provides an overview of the share reporting requirements in Ireland.

The announcement by Green REIT plc ("Green REIT") that it has initiated a process for the sale of the company, or its portfolio of assets, will attract interest from investors across Europe and the globe.

LO-QIAIFs can issue loans, participate in loans, invest in debt / credit instruments and participate in lending and operations relating thereto, including investing in debt and equity securities...

In May 2023, EU finance ministers reached agreement on a compromise text for the Directive on administrative cooperation (DAC8) which will extend the scope of the current rules on the exchange of tax-relevant information.

The Finance (No.2) Act 2023 introduced a significant change in respect of unapproved employee share option schemes by shifting the obligation to remit tax on the exercise of options...

In this podcast, Partner and head of our Tax team in Dublin, Andrew Quinn, discusses the latest on EU DAC6 Mandatory Tax Reporting with Tax Partner, Lynn Cramer, and Group Tax Director, Sheila Lawlor.

On 29 June 2023 the Court of Justice of the European Union ("CJEU") published its decision in Cabot Plastics (C-232/22), which is the latest in a series of recent decisions addressing the concept...

In the recent Supreme Court (SC) case of Sean Flaherty v The Revenue Commissioners 2026 [IESC] 4, the SC considered when a contract would be considered to be ‘conditional’ for Irish capital gains tax (CGT) purposes. Ordinarily, a disposal is deemed to occur (and a charge to Irish CGT is considered to arise) on the date a contract is entered into.