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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 European Commission's DAC Recast proposal introduces sweeping changes to cross-border tax reporting obligations, including a significant carve-out for multinational groups subject to Pillar Two's 15% minimum tax rate. With the removal of generic Category A hallmarks and extended reporting deadlines, the reforms promise over €1 billion in annual compliance savings while maintaining robust anti-avoidance protections. How will these targeted simplifications reshape the landscape of mandatory disclosu

Ireland is a leading European jurisdiction for the establishment of bond-issuing special purpose vehicles ("SPVs"), securitisation companies.

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 21 October 2021, the Irish Finance Bill 2021 (the "Bill") was published and contains over 220 pages of draft tax legislation.

Ireland has increasingly become the jurisdiction of choice in Europe for establishing special purpose vehicles ("SPVs") to conduct structured finance or fund transactions.

The European Commission has proposed consolidating nine separate Directives on Administrative Cooperation into a single recast directive, aiming to simplify the EU's tax information exchange framework while maintaining transparency. However, the proposal faces significant challenges including the incorporation of previously rejected "Unshell" provisions, the requirement for unanimous approval from all 27 Member States, and questions about whether the consolidation will deliver meaningful simplification for

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

Following the recent Irish budget statement (the "Budget"), the Finance Bill 2015 (the "Bill") has been published and it implements the changes announced by the Irish Minister for Finance (the "Minister").

Ireland assumes the Presidency of the Council of the European Union with an ambitious agenda centered on competitiveness, values, and security.

There was considerable domestic and international anticipation in advance of the Budget against a backdrop of significant recovery in the Irish economy.

Ireland is one of the best countries in the world for business. This is largely due to successive Irish governments and their agencies promoting inward investment, Ireland's membership of the EU...

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

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.

In this update, we summarise what tax and employment considerations Irish employers should be aware of where employees are working or wish to work in a country other than Ireland,

Ireland's Budget 2027 shifts focus from major tax reforms to infrastructure delivery and development acceleration. With €20.3 billion allocated to capital expenditure and targeted measures for housing, energy, and transport, the budget emphasizes removing bottlenecks and improving efficiency. Notable changes include reduced investment undertaking tax rates, a new derelict property tax, and modifications to capital gains tax treatment for development land.