After much speculation, and a number of submissions from the pensions industry, the 2013 Budget was announced yesterday, with the measures which will impact occupational pensions being few and broadly positive.

Budget 2026 included some welcome measures for large multinationals operating in Ireland. The increase in the R&D tax credit to 35% was the main highlight for corporate taxpayers.

The Tax Appeal Commission (the "TAC") recently upheld an assessment by Irish Revenue to deny a taxpayer corporation tax relief for failing to include details of the relief...

It is well established that the burden of proof in Irish tax cases lies with the taxpayer. As such, the outcome of a tax appeal often depends on the quality of contemporaneous evidence available...

In Lee v Revenue Commissioners, the Court of Appeal delivered an important judgment on the jurisdiction of the Tax Appeal Commission ("TAC") in tax disputes.

Ireland's tax court recently ruled that a USD 518m expense incurred by a multi-national company ("MNC") was not deductible for Irish tax purposes, resulting in the MNC having a material Irish tax liability.

On 2 July 2021 the Minister for Finance, Paschal Donohoe TD, launched a second Feedback Statement on transposition of the ATAD interest limitation ratio.

On 1 July 2021, the Organisation for Economic Co-operation and Development (the "OECD") Inclusive Framework reached agreement but not unanimous consensus on key aspects of the two-pillar solution ...

Ireland's annual budget statement was announced by the Minister of Finance on October 11 2016. The minister confirmed Ireland's commitment to the 12.5% corporation tax rate...

The Irish Finance Bill published on 22 October 2015 contains details of Ireland's response to Action 13 of BEPS minimum standard of country-by-country ("CBC") reporting.

The Irish Department of Finance published a comprehensive review on the taxation of interest in Ireland in September 2024.

Matheson is advising the US pharmaceutical firm Actavis on its $5.1 billion acquisition of Dublin-based Warner Chilcott.

Matheson has submitted eight targeted recommendations to Ireland's Department of Finance aimed at modernizing the country's tax framework, addressing practical challenges ranging from dividend...

The introduction of Real Estate Investment Trusts in Ireland, first announced in Budget 2013, is expected to attract increased foreign investment into the Irish property market.

Ireland’s "National Recovery Plan 2011-2014" was released on 24 November last.

Earlier this year, the Irish Revenue Commissioners published updated guidelines on Ireland's research and development tax credit regime.

International tax took centre stage and was front page news across the world in 2013.

The Irish Department of Finance published a comprehensive review on the taxation of interest in Ireland in September 2024.

The Irish Revenue Commissioners have recently advised that they would consider it "best practice" for taxpayers to have regard to the OECD's transfer pricing guidance on financial transactions.