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The winds of change that have swept through the international tax landscape in recent years show no signs of abating, and reform remains the order of the day.

Tax deductibility could be denied for parties in countries on the EU List of Non-Cooperative Jurisdictions for Tax Purposes.

The draft Anti-Tax Avoidance Directive issued by the European Commission on 28 January 2016 has been progressing rapidly through the EU legislative process.

The Foreign Account Tax Compliance Act (known as "FATCA") was signed into law on 18 March 2010.

The recent decision of the Court of Appeal in Lee v Revenue Commissioners clarifies the principles that are applicable in determining the jurisdictional scope of the Tax Appeals Commission .

The United States Congress is now in the process of a historic tax reform effort.

In the recent case of Cintra v Revenue Commissioners, the High Court upheld a Tax Appeals Commission ("TAC") determination that the sale of shares in a company which built and operated...

On 14 September 2023, the Department of Finance published a Roadmap for the Introduction of a Participation Exemption to Irish Corporation Tax.

The Tax Appeals Commission's 2025 annual report reveals significant trends in Irish tax dispute resolution, including a fourfold increase in appeal values and growing complexity of cases involving European law. With corporation tax disputes representing 64% of the quantum despite only 5% of appeals, and proposed legislative changes potentially shifting to public hearings, taxpayers face an evolving landscape requiring early preparation and strategic readiness.

The European Union has enacted its most sweeping customs reform since 1968, fundamentally reshaping how businesses import and export goods across EU borders. The new Union Customs Code introduces stricter compliance requirements, shifts liability to importers and exporters, and establishes a centralized EU Customs Data Hub that will eventually become mandatory for all economic operators.

On 25 June 2025, the European Commission adopted a new State aid framework accompanying its Clean Industrial Deal, a plan to accelerate decarbonisation, reindustrialisation and innovation...

Ireland's Budget 2021 was prepared on the assumption that there will be a no-deal Brexit and no COVID-19 vaccine next year and therefore the primary focus of Budget 2021 delivered by...

As part of its OECD Inclusive Framework on BEPS (IF) commitments, Ireland committed to implement BEPS Action 14 (Making Dispute Resolution Mechanisms More Effective) to resolve treaty-related disputes in a timely, effective and efficient manner.

The Depositary Committee of the IFIA recently undertook a review of the existing IFIA Guidance Paper 3 called Trustee Duties.

The European Union has proposed a comprehensive recast of its Directive on Administrative Cooperation (DAC), aiming to consolidate nine existing directives into a single framework while addressing longstanding concerns about reporting burdens.

A recent Irish Tax Appeals Commission (the "TAC") determination (72TACD2023) confirms that loans secured on Irish land are within the scope of Irish capital gains tax.

In February 2020 the Dutch CLO market received news that the existing exemption on VAT for investment firms is no longer applicable to transactions involving CLOs.