110 results found

Ireland Adopts First Mover Advantage Including Commitment to a Best-in-Class Knowledge Development Box – A Clear Roadmap for the Future.

The Irish Revenue Commissioners' 2025 Annual Report reveals significant developments in international tax dispute resolution and transfer pricing certainty mechanisms.

On 14 November 2023, the OECD published the Mutual Agreement Procedure ("MAP") statistics for 2022. The OECD also announced the winners of MAP awards...

The Irish Minister for Finance published a report entitled ‘Review of Ireland's Corporation Tax Code' (the "Report") on 12 September 2017.

Irish Revenue's 2025 Annual Report reveals a tax authority increasingly leveraging data analytics and AI to enhance compliance enforcement, with significant activity in transfer pricing audits and tax avoidance cases. The report provides critical insights into Revenue's evolving technological capabilities and enforcement priorities that taxpayers and advisers need to understand.

We previously published a briefing on a decision of the High Court of England and Wales in the case of Dodika Limited v United Luck Group Holdings Ltd1, which has now been overturned...

On 31 October 2025, the OECD published its 2024 statistics on Mutual Agreement Procedures ("MAPs") and Advance Pricing Agreements ("APAs") as part of the OECD's Tax Certainty Day.

Ireland's Minister for Finance (the "Minister") welcomed the results of the independent review of Ireland's corporation tax regime (the "Review") issued on 12 September 2017:

In May 2022, the Revenue Commissioners (Revenue) published its annual report for 2021 (Report). The Report reviews how Revenue is performing against the backdrop of a changing trading...

The High Court of England and Wales recently held that a claim under a tax covenant in a sale and purchase agreement was unenforceable because the claim notice did not contain sufficient detail...

Ireland has introduced a formal bilateral advance pricing agreement (APA) programme which will be effective as of July 1 2016. It may now be preferable to initiate your bilateral APA in Ireland.

The Finance Bill 2024 was published on 10 October 2024 and, with the likelihood of a general election in November, it is expected that it will progress quickly through...

Transfer pricing compliance reviews will form the cornerstone of the Irish Revenue Commissioners approach to monitoring compliance with the Irish transfer pricing rules.

The Finance Act 2010 introduces new rules in relation to transfer pricing, most notably the requirement that a company must have transfer pricing documentation available. Gavin McGuire details the application of the rules.

During June 2016, the Irish Revenue Commissioners published guidance on the secondary reporting mechanism included in Ireland's legislation implementing the OECD's recommendations on country by country ("CbC") reporting.

On 22 November 2022, the OECD published Mutual Agreement Procedure ("MAP") statistics for 2021 and handed out awards to Competent Authorities who performed particularly well in 2021.

The Finance Act 2024 contains the changes to the Irish tax legislation that generally apply from 1 January 2025. The Finance Act contains a number of key business taxation measures.