It has recently been reported that the Revenue Commissioners of Ireland ("Revenue") have collected close to €12 million in unpaid tax on share schemes.

Ireland is a constitutional democracy with a common law jurisdiction. Trust law in Ireland originated from and developed following the principles of English law.

Attracting and retaining staff is one of the key issues for employers.

This briefing from our Financial Regulatory group sets out a high level review of issues relevant to secured lending in Ireland.

Businesses in Ireland tend to incorporate in order to take advantage of the benefits of separate legal entity status and limitation of liability.

The annual Irish Budget provides a platform for the Irish Minister for Finance to announce tax changes and also to take stock of Ireland's economy and strategy for future growth.

In this Bulletin, we highlight some of the substantive taxation measures, amounting to just over €1.1 billion, introduced by Budget 2024.

The Irish Minister for Finance presented the Budget 2023 (the "Budget") on 27 September 2022. This is the annual statement on the proposed Irish government tax measures and budgetary expenditure.

The High Court in Farrell & Sons (Garages) Limited v Revenue Commissioners [2024] IEHC 553 considered whether a taxpayer could overturn two tax settlements that it had entered into with Revenue in 1995.

On 13 October 2020, Ireland's Minister for Finance and Public Expenditure and Reform, Paschal Donohoe T.D., (the "Minister") delivered his Budget 2021 speech.

The Irish Minister for Finance presented Budget 2017 in the Irish Parliament on 11 October 2016. The domestic measures announced are generally cautious and modest, against a backdrop of a growing economy.

David Moran, Tax Manager with Grant Thornton is joined by Liam Naughton, Associate Director with our Private Client department in Grant Thornton.

On Tuesday 15 October 2013 the Irish Minister for Finance Michael Noonan presented Budget 2014, setting out the fiscal programme for the year ahead under which the Irish government plans to grow the Irish economy, create jobs and exit from the EU/IMF bailout programme.

Large multinational enterprises face unprecedented public scrutiny as new EU transparency rules mandate the disclosure of country-by-country tax information for the first time. With the first wave of public reports set to be published in the coming months, how will MNEs navigate this new era of tax transparency and prepare for potential media attention around their global tax strategies?

On 1 December 2021, the EU published the recently approved Directive on public country-by-country reporting, Directive (EU) 2021/2101Opens in new window (the "CBCR Directive").

Ireland published Finance Bill 2019 on 17 October 2019. The Bill includes provisions to implement previously announced changes to Ireland's transfer pricing regime and the introduction of ...

The UK chancellor Kwasi Kwarteng's mini-budget sending the pound to a historical low (for a while at least) and increasing the cost of borrowing for the UK government by 100 basis points was certainly at the ...

The side-by-side package released by the OECD in early January was welcomed by the international tax community and heralded as demonstrating renewed commitment to international tax cooperation. While getting the agreement over the line was a triumph for international cooperation, that narrative misses what the side-by-side package means for international tax.

Changes to Ireland's withholding tax regime, introduced in Finance (No. 2) Act 2023, began to apply from 1 April 2024. The changes apply to deny exclusions...