ArticleInDisputes Series: Challenging Tax Assessments - Thinking Outside The CodeIn a recent tax appeals case, a taxpayer successfully challenged an assessment raised by Irish Revenue for capital gains tax arising from a disposal of shares in a Maltese tax resident company. European UnionTaxMatheson
ArticleNew EU Proposal For A Transfer Pricing DirectiveThe European Commission on 12 September 2023 issued a legislative proposal for a directive on Transfer Pricing ("EU TP Proposal") which aims for the first time to harmonise EU transfer pricing...European UnionTaxMatheson
ArticleProposed European Commission Directive Deferring DAC6 Reporting TimelinesIn light of the COVID-19 crisis and the disruptions to business and the movement of people, the European Commission (following weeks of intense lobbying) published a proposed Directive...European UnionTaxDillon Eustace
ArticleIreland Supports Mechanisms To Resolve Double Taxation Disputes Between Member StatesThere are currently around 900 double taxation disputes in the EU, and they are estimated to be worth about €10.5 billion.IrelandLitigation, Mediation & ArbitrationWilliam Fry LLP
ArticleICAV – Ireland’s New Corporate Funds VehicleIreland is about to introduce a new corporate investment fund vehicle, with a range of attractive advantages, for fund promoters looking to establish, convert or migrate a new or existing corporate fund vehicle. IrelandTaxMatheson
ArticleEuropean Commission Proposes Introduction Of EU Employee Stock Option PlansOn 18 March 2026, the European Commission (the “Commission”) presented its proposal for the introduction of “EU Inc.”, a new corporate form that companies established in EU member states...IrelandCorporate/Commercial LawArthur Cox
ArticleTaxand: Strong M&A Activity Forecast For H2 After Fast Start To 2021Taxand's 2021 Guide provides commentary and insights into the tax treatment of global M&A deals.IrelandCorporate/Commercial LawWilliam Fry LLP
ArticleCould Your Export Business Claim A Duty Reimbursement?Businesses who export goods from Great Britain to Northern Ireland should check if they can apply for a repayment or remission of EU Import duty through the Duty Reimbursement Scheme.IrelandTaxHillier Hopkins
ArticleInDisputes Series: Jurisdiction, Costs And Tax AppealsIn Lee v Revenue Commissioners, the Court of Appeal delivered an important judgment on the jurisdiction of the Tax Appeal Commission ("TAC") in tax disputes.IrelandTaxMatheson
ArticleIrish Finance Bill, BEPS And Country-By-Country ReportingThe 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.IrelandTaxMason Hayes & Curran LLP
ArticleRecent Developments In Ireland's R&D Tax Credit RegimeEarlier this year, the Irish Revenue Commissioners published updated guidelines on Ireland's research and development tax credit regime. IrelandTaxMatheson
ArticleOverview Of ViDA Legislative PackageThe Economic and Financial Affairs Council (‘ECOFIN') of the EU has now reached political agreement on the ‘VAT in the digital age package' (‘ViDA'), which introduces significant changes to the EU VAT system.European UnionTaxMatheson
ArticleRecent European VAT Decision On Real Estate Investment FundsThe Court of Justice of the European Union (the "CJEU") delivered its decision in the Fiscale Eenheid X (C-595/13) case on 9 December 2015. European UnionTaxMatheson
VideoPractitioners' Series Session 3 (Video)This webinar covered Business Readiness for Sale along with Tax and Finance Case Studies.IrelandCorporate/Commercial LawGrant Thornton
Article2012/13 Income Tax Deadlines - Ten Reasons For Filing EarlyA discussion on the advantages to filling your tax return early. IrelandTaxSmith & Williamson
ArticleCharities VAT Refund SchemeCharities are generally exempt from VAT under Irish and EU VAT law. This means that they do not charge VAT on the services they provide and cannot recover VAT incurred on goods and services that they purchase.IrelandTaxPKF O’Connor, Leddy & Holmes Limited
ArticleCJEU Upholds The Supremacy Of Legal Professional PrivilegeCJEU again upholds the supremacy of legal professional privilege over national disclosure requirements of taxpayer information pursuant to DAC 6...IrelandTaxArthur Cox
ArticleInDisputes: Irish Tax Appeals Commission Achieves Continued Efficiencies Against Ever Increasing ComplexityThe recently published annual report of the Tax Appeals Commission ("TAC") for 2024 offers valuable insights into the impressive performance of TAC. IrelandTaxMatheson