279 results found

The judicial system in Ireland is established by the Constitution of Ireland, the principal courts being the District Courts and Circuit Courts (with limited jurisdiction), the High Court...

If Budget 2025 was the ‘Windfall Budget' with one-off measures aplenty for all, with controls cast off in anticipation of an election...

Ireland has a number of important attributes which make it stand out as an excellent location for establishing business. Attracting foreign direct investment remains a key focus for Ireland and a number of global businesses (such as SAP, Allianz, Bayer and Deutsche Bank) have located part of their European operations here.

Changes to Ireland's withholding tax regime, introduced in Finance (No. 2) Act 2023, began to apply from 1 April 2024. The changes apply to deny exclusions...

Multinational groups continually review their position in terms of optimal location for operational and fiscal purposes.

Ireland is the European jurisdiction of choice for corporate entities, including securitisation companies and investment funds.

Large multinational enterprises face unprecedented public scrutiny as new EU transparency rules mandate the disclosure of country-by-country tax information for the first time. With the first wave of public reports set to be published in the coming months, how will MNEs navigate this new era of tax transparency and prepare for potential media attention around their global tax strategies?

On 26 April 2024, the Revenue Commissioners ("Revenue") published an updated version of the Bilateral Advance Pricing Agreement Guidelines (the "New Guidance").

Ireland published Finance (No.2) Bill 2023 (the "Bill") on 19 October 2023 to implement the changes announced by the Minister for Finance...

On September 10, 2024, the Court of Justice of the European Union (CJEU) issued its final judgment on the appeal against the General Court's judgment and confirmed the European Commission's Apple State aid decision.

As expected, Ireland has published the draft legislation on the interest limitation rule in the Finance Bill 2021 (the "Finance Bill") as required by the Anti-Tax Avoidance Directive ("ATAD").

Two measures introduced in the Finance (No.2) Act 2013 are of particular relevance to those involved in debt restructuring and distressed businesses.

The Irish Minister for Finance presented the budget for 2022 on 12 October 2021.

The Irish Finance Bill 2020 has now been published and contains the legislation to implement the Irish Budget measures of 13 October 2020...

Important measures for international investors in Ireland and investment managers with Irish investment funds and SPVs

The Irish Budget for 2027 (“Budget 2027”) was announced by Minister Simon Harris on 6 October 2026. Budget 2027 contains a number of measures intended to support Ireland’s status as a leading financial and investment jurisdiction in Europe. International investors will welcome the introduction of reforms for the taxation of Irish corporates, the introduction of new rules to accommodate the Pillar Two side-by-side agreement with the US and the extensions to Irish tax provisions for tax credits.

In recent times there has been a welcome return to activity in the Irish real estate market.