324 results found

A recent decision of the Tax Appeals Commission (TAC) will be of interest to Pharma, Healthcare and MedTech companies that are considering M&A transactions in the Irish market.

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

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 Irish Revenue Commissioners ("Revenue") have recently updated their guidance material in respect of the operation of the section 56 authorisation regime (the "Guidance").

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 EU has set itself a number of goals, as part of the European Green Deal, including a 2030 target of a 55% reduction in carbon emissions compared to 1990 levels. One feature of the European Green.

On 2 February 2026 the OECD published its Manual on Effective Mutual Agreement Procedures (2026 Edition) (the “MEMAP”). The MEMAP is a practical and aspirational ‘best practice’ guide for competent authorities and taxpayers on mutual agreement procedures (“MEMAP”) to resolve double taxation.

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.

On 22 March 2021, the EU Council unanimously approved the adoption of the so-called DAC7, the sixth amendment to EU Directive 2011/16/EU on administrative co-operation in the field of taxation ("DAC").

On 8 November 2022 the Court of Justice of the European Union (CJEU) delivered a significant body blow to the European Commission in the Fiat / Luxembourg State aid case.

On 16 May 2023, the EU Council reached political agreement on a compromise text for the DAC8 directive. DAC8 amends the directive on administrative cooperation in the area of taxation...

While the application of Pillar Two rules to US-headquartered companies remains under negotiation (see our prior updates here and here)...

Mark Barrett, RDJ Chartered Tax Adviser and Aidan Lucey, PWC Ireland Tax Partner, explore the core components in Revenue's Code of Practice, which went live on 1 May 2022...

Budget 2026 introduces a suite of real estate-focused tax measures aimed at addressing Ireland's ongoing housing supply challenges.

The next step for all Irish entities which are classified as Financial Institutions ("FIs") for FATCA purposes is to submit a return (the "FATCA Return") to Irish Revenue setting out details of any US reportable accounts they may have maintained during the 2014 calendar year, or to confirm by way of nil return that they maintained no such accounts.

In a landmark decision, the Irish Tax Appeals Commission ("TAC"), have delivered their determination in the first ever transfer pricing case to be heard in Ireland (59TACD2024).