249 results found

In December each year an annual Finance Act is passed by the Irish Parliament enacting substantive changes to tax law.

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

Ireland has long been recognised as a destination of choice for investment funds.

In December each year an annual Finance Act is passed by the Irish Parliament enacting substantive changes to tax law.

Childcare Services Relief is granted on income arising from the provision of certain childcare services.

John Gill authored the Irish chapter of the Fourth Edition of The International Comparative Legal Guide to: Private Client 2015.

Corporate Tax 2019

Irish "CAT" applies to gifts and inheritances if either the disponer or the beneficiary is resident or ordinarily resident in Ireland or where the subject matter of the gift or inheritance comprises...

Budget 2023 was announced on 27 September 2022 (one month earlier than usual). This was Minister Donohoe's sixth budget speech and the third of the coalition government between Fianna Fáil, Fine Gael and the Green Party.

Irish Capital Acquisitions Tax ("CAT") is the name for the tax that applies to gifts and inheritances and it applies if either the disponer or beneficiary is a resident or ordinarily resident in Ireland.

Ireland's Budget 2027, announced on 6 October 2026, introduces a €1.3 billion personal income tax package and projects a €9.5 billion surplus while implementing significant changes to capital gains tax...

Ireland has now emerged as a favoured location for special purpose vehicles (SPVs) which are used in many financial transactions including securitisation and asset repackaging transactions.

Ireland has in recent years become a destination of choice for holding companies because of its capital gains participation exemption, generous foreign tax credit system, membership of the EU, ever expanding double tax treaty network, lack of CFC and thin capitalisation rules and the general ability to pay dividends free of withholding tax.

The Finance Bill 2011 was published today, giving effect to the measures announced by the Minister on Budget day and introducing some previously unannounced measures.

This was the first budget delivered by Minister Chambers, and the media had billed it as a pre-election "giveaway" budget based on a record surplus.