324 results found

The Finance Bill 2021 (the "Bill"), introduced a new tax credit relief for the digital gaming sector. The relief will support digital games development companies...

On 18 December 2015, the Regulations implementing the OECD Common Reporting Standard ("CRS") in Ireland were approved by the Irish Parliament.

The last twelve months have seen renewed international focus on Ireland's 12.5% low tax offering and its interaction with other tax systems around the globe.

A new Code of Practice for Revenue Compliance Interventions was recently published. From 1 May 2022, the Code of Practice will significantly change interactions between Revenue and...

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.

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...

The influence of the EU in Ireland's tax affairs is growing, with more measures and complexities coming down the tracks...

Ireland is a leading domicile within Europe for securitisation activity and the leading European jurisdiction by value for securitisation special purpose entities (SPEs).

For taxation purposes, there is a difference in treatment between employees and self-employed persons engaged as independent contractors. In October 2023...

Ireland has a lot to offer foreign organisations. From our low corporate tax rate to our highly-skilled and flexible workforce, there are many reasons to bring your business to Ireland.

The Supreme Court of Ireland has issued a landmark ruling on litigation funding arrangements, examining whether conditional fee uplift agreements and "no foal, no fee" structures violate champerty laws. This decision arose from a tax debt recovery case where taxpayers challenged the Revenue Commissioners' fee arrangements with their legal panel, arguing these agreements were unenforceable under Irish law.

The Tax Appeals Commission (“TAC”) had determined that certain transactions entered into by the taxpayers were ‘tax avoidance transactions’ within the meaning of section 811 of the Taxes Consolidation Act (“TCA”). The High Court held that, due to errors of law, the TAC determination could not stand in respect of the substantive conclusion regarding section 811 TCA

On Friday 3 July, the OECD published a new global tax reporting framework, the model reporting rules for Platform Operators with respect to sellers in the sharing and gig economy (the "Model Rules").

The Irish Government announced a new tax credit for digital game developers in Budget 2022. This new regime provides tax credit of up to €8 million for companies that incur qualifying expenditure...

The Revenue Commissioners, amongst other regulators, have legislative powers to investigate third parties with the objective of securing evidence of a suspected breach of law.

Kim discusses the latest in tax. Joanne shares her insights into the impact of the Covid-19 pandemic on employment work practices as well as the implications of Brexit on employee mobility.

A PAYE Exclusion Order (PEO) issued by Revenue to an employer relieves the employer from the obligation to deduct tax at source under the PAYE system from emoluments paid to an employee.