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This new development relates to a proposal to make country-by-country financial and tax information of certain multinational groups or standalone entities publicly available.

Public Country-by-Country Reporting (“Public CbCR”) is an EU transparency regime requiring certain Irish entities to publicly disclose income tax information. An Irish CLO issuer may be within scope if it is a medium-sized or large entity and its ultimate parent for accounting purposes has consolidated revenue exceeding €750 million in two consecutive financial years.

Irish regulated investment funds ("Investment Undertakings") benefit from Ireland’s very favourable funds tax regime.

The Irish Finance Bill 2025 (the "Bill") was published on 16 October. For large international groups operating in Ireland, the key changes to be aware of are...

A will is often considered the final word on how someone's estate should be distributed — but that isn't always the case. In reality, many families discover that a will, even one carefully prepared, can create unforeseen consequences after death.

The Irish Revenue Commissioners ("Revenue") have recently published a new tax and duty manual containing guidelines for correlative adjustment claims under Ireland's double tax treaty network ("CA Guidance").

The FATCA is US legislation designed to enable the IRS to obtain information about the income of US persons from financial institutions outside the US.

Legal privilege in tax matters operates differently across jurisdictions, and understanding these distinctions is critical for protecting confidential communications.

From 1 January 2024 a new mandatory filing obligation is imposed on the recipients of certain loans from close relatives.

In this article, Shane O'Donovan ACA, AITI, Tax Manager with PKF O'Connor, Leddy & Holmes, talks about how you can obtain tax relief through the EIIS.

With governments seeking to raise additional tax revenues to plug budget deficits, tax authorities are seeking to introduce and apply general anti-avoidance (GAA) legislation.

If you are an expat employee in Ireland or an Irish national who has relocated abroad for work or retirement, you may not want to keep your pension in Ireland.

In particular, trustees need to be cognizant of the information required to be filed on the CRBOT and ensure that it is gathered ahead of the filing deadline.

Ireland's Budget 2021 was presented today against the backdrop of the Covid-19 pandemic and the very real possibility of a no trade deal Brexit between the EU and the UK.

The European Commission unveiled its revised proposal for a new financial transaction tax (FTT) on 14 February 2013 following the decision by ECOFIN in January to proceed with the introduction of an FTT through "enhanced cooperation".

The OECD's outcome statement on the twopillar solution provides for an extension to the standstill on the introduction of new digital services taxes.

The European Commission is about to unveil its proposals for the EU's digital tax strategy. Major EU states like France and Germany wants to take action now ...