William Fry's Tax Litigation & Disputes team was involved in a landmark tax case that considered if a Spanish company's 2016 sale of unquoted shares in an Irish PPP company ...

Ireland will introduce an ATAD-compliant interest limitation rule, the timing of which will be determined following further engagement with the European Commission.

In this article, Lynn Cramer, discusses the draft EU ATAD 3 (UNSHELL) Directive which is described as targeting the misuse of so-called "shell" entities for tax purposes.

In this month's issue of Finance Dublin, Andrew Quinn and James O'Neal discuss the Corporate Tax reform proposals published by the new US Administration this year...

John Gill and Lydia McCormack co-author the Irish chapter of the International Comparative Legal Guide to Private Client 2018.

Partner Joe Duffy and Solicitor Tomás Bailey discuss the impact of the Anti-Tax Avoidance Directive on Irish law.

Partner and head of the Tax team in Dublin, Andrew Quinn, recently took part in Bloomberg Tax & Accounting's virtual event "The Brave New World of Global Tax",...

Ireland's EU Presidency brings unique insights into European legislative processes, while recent tribunal decisions and regulatory changes reshape the landscape for tax enquiries, transfer pricing adjustments, and foreign investment screening. These developments signal important shifts in how tax authorities exercise their powers and how cross-border transactions are scrutinized across EU member states.

Insight into recent Irish court decisions on the authority of the Tax Appeals Commission ("TAC") to give full effect to EU law in cases involving taxpayers and Irish Revenue.

Group Head of Regulatory Affairs and Compliance for TMF Custom House Global Fund Services Dermot Mockler shared his views.

The Advocate General recently delivered two opinions in relation to the Fiat Finance and Trade State aid case. In his opinion the Advocate General proposes that the appeal brought by the taxpayer itself should be dismissed.

DAC6 (Council Directive 2018/822) is a new EU mandatory disclosure regime that imposes mandatory reporting of certain cross-border arrangements that could potentially be used for tax planning.

Dutch tax authorities have recently revoked a previous tax ruling in which collateral and administration fees were deemed as VAT exempt.

Tax partner, Joe Duffy and Tax associate Tomás Bailey co-author this country specific Q&A which provides an overview to tax laws and regulations that may occur in Ireland.

The Act modifies the eligibility criteria for charities to qualify for tax relief on donations and imposes a time limit for applying income tax relief.

Budget 2025 announced on 1 October 2024 included a substantial "cost-of-living" package including many one-off payments, as well as outlining a framework...

Ireland's investment limited partnership (ILP) is quickly becoming one of the fund vehicles of choice for private equity and private credit managers.

Revenue has updated the Tax and Duty Manual on Payments on Termination of an Office or Employment or Removal from an Office or Employment.

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The Tax Appeals Commission has ruled on a case involving pension arrears paid years after they were earned, determining how such lump-sum payments should be taxed under Irish law. The decision addresses whether backdated pension payments should be taxed in the year they relate to or the year they are actually received, with significant implications for taxpayers receiving delayed retirement benefits.