324 results found

The Matheson Horizon Tracker for Summer 2023 has been issued which includes an overview of the main domestic and EU legislative developments coming down the tracks from a tax perspective.

On Tuesday 7 October, the Irish Budget was presented to the Irish Parliament. The Budget focused on investment in housing and infrastructure and increasing the competitiveness...

The changes contained in the package will have a significant impact for any business selling goods and/or services to consumers (i.e. private individuals and non-VAT registered persons) across the EU.

The Irish Revenue Commissioners (Revenue) recently published their 2018 annual report together with an analysis of corporation tax receipts for 2016 and 2017 (the Reports).

Belgium's Data Protection Authority (the "DPA") recently held that transfers of personal information relating to U.S...

On 30 September 2025, the European Commission (the Commission) published its recommendation on Increasing the Availability of Savings and Investment Accounts...

The recent determination of the Tax Appeals Commission ("TAC") in case 165TACD2025 (the "Determination") provides an up-to-date insight into the application of some of the legislative requirements...

Hidden away in the text of Regulation (EU) 2021/557(an EU regulation published in 2021 amending the EU Securitisation Regulation – Regulation EU 2017/2402), was an unusual tax reporting requirement that applies to investors in certain entities based in certain countries outside of the EU.

Many companies fail to realise that their Research and Development activities could qualify for valuable tax incentives, explains Edward Murphy, Partner and Head of Tax Services.

Since the financial crisis there has been a marked acceleration in the number and scale of initiatives designed to enable states to get information about income its taxpayers earn abroad.

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...

Ireland introduced formal transfer pricing legislation for the first time in 2010. The Finance Act 2010 introduced a new transfer pricing regime ...

The Long Reach of EU Taxation.

The Tax Appeals Commission's 2025 annual report reveals significant trends in Irish tax dispute resolution, including a fourfold increase in appeal values and growing complexity of cases involving European law. With corporation tax disputes representing 64% of the quantum despite only 5% of appeals, and proposed legislative changes potentially shifting to public hearings, taxpayers face an evolving landscape requiring early preparation and strategic readiness.

The European Commission (the "Commission") has proposed significant reforms of the EU Customs Union which will impact a wide range of stakeholders, including EU traders, consumers and national customs authorities.

Last week, the EU announced that it has reached political agreement on the reform of the EU Customs Union, representing the most significant overhaul of the EU customs legal framework since the establishment of the Customs Union in 1968. It was also announced that Lille (France) will host the new EU Customs Authority.

The Court of Justice of the European Union has ruled on whether intra-group transfer pricing adjustments constitute consideration for separate supplies of services subject to VAT. While the judgment provides clarity on routine profit margin adjustments, it raises questions about the broader treatment of year-end transfer pricing adjustments and their VAT implications for multinational enterprises.