On 23rd December 2011 the Revenue Commissioners issued a tax briefing (the "Briefing") setting out their position on the tax treatment of the remuneration arising from the having or exercising by an individual of the office of director of an Irish incorporated company.

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.

Following the significant uptick in US Collateralised Loan Obligation ("CLO") activity over the last three quarters, European CLO activity appears to have recently followed this trend.

'While August is a relatively quiet month on the tax receipts front, there was more good news in the latest Exchequer figures.

Over the last decade, changes to EU and international tax laws have created greater levels of transparency with respect to the tax affairs of corporate taxpayers. This has created an active international tax dispute...

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...

The High Court of Ireland (the "Court") recently provided a very useful illustration of how the principles of statutory interpretation can apply in tax cases.

The recently published 2021 Annual Report of the Tax Appeals Commission (the "TAC") illustrates the TAC's continuing success and efficiency as a forum for resolving complex and high-value tax disputes.

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.

On 27 September 2022, the Irish Minister for Finance presented Budget 2023 (the "Budget") which included a statement reaffirming Ireland's commitment to the OECD's proposed global minimum effective corporate tax rate ("Pillar Two").

As the OECD/EU project on Base Erosion and Profit Shifting moves towards its next set of reports in autumn 2015, Ireland Inc.’s low tax offering has been, and will be, further refined.

Significant changes to the international tax system are currently being negotiated. Tax partners at leading firms from eight key European jurisdictions, including Arthur Cox...

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

Private Client partner, John Gill and Private Client senior associate, Maeve Lochrie provide an overview to private client law in Ireland.

The Irish Revenue Commissioners ("Revenue") have recently updated their guidance material in respect of the VAT treatment of eGaming services (the "Guidance").

Stamp duty has been a significant focus of Ireland's Budget 2018.

David Moran, Tax Manager with Grant Thornton is joined by Peter Vale, Partner and Head of International Tax with Grant Thornton.

Last week the UK officially launched a challenge against the European Commission in the European Court of Justice in respect of the proposed Financial Transactions Tax.

In most instances, employees are personally responsible for paying the tax due when share options are exercised.