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  • Article

    Financial Transactions Tax: What Next After The Netherlands Agrees To Enhanced Co-Operation

    Over the past number of years, the Netherlands has been a consistent opponent of the introduction of a financial transactions tax (FTT) on a euro wide basis.
    European UnionTax
    Matheson
    Matheson
  • Article

    InDisputes – Fair Procedures And The Charter: Application In Tax Disputes

    The High Court decision in Hamill v the Revenue Commissioners examines when taxpayers can invoke EU Charter protections in Irish tax disputes, particularly regarding fair procedures and access to information during VAT assessments.
    European UnionTax
    Matheson
    Matheson
Article

Public Country-by-Country Reporting Obligations Signed Into Irish Law

On 22 June 2023, Ireland introduced the European Union (Disclosure of Income Tax Information by Certain Undertakings and Branches) Regulations 2023 (the "Regulations")...
European UnionTax
Matheson
Matheson
  • Article

    COVID-19 Ireland Update: Tax Residence Considerations In Light Of COVID-19 Travel Restrictions

    The outbreak of COVID-19 has resulted in a unique and alarming health crisis. In addition to the health aspects, there will be a significant economic impact worldwide.
    IrelandCoronavirus (COVID-19)
    Maples Group
    Maples Group
  • Article

    Benefits Of Locating Your Business In Ireland

    Ireland enjoys an enviable reputation as a business-friendly location and it's not just global giants who reap the benefits, says Edward Murphy, Partner and Head of Tax Services.
    IrelandCorporate/Commercial Law
    Crowleys DFK
    Crowleys DFK
  • Article

    Stamp Duty Battle: Abbvie Wins Appeal Against €587m Irish Stamp Duty

    A recent decision of the Tax Appeals Commission (TAC) will be of interest to Pharma, Healthcare and MedTech companies that are considering M&A transactions in the Irish market.
    IrelandCorporate/Commercial Law
    William Fry LLP
    William Fry LLP
  • Article

    Pensions Levy - Further Considerations

    Since our last update, the practical difficulties facing employers and pension trustees in dealing with the impact of the pensions levy created by the Finance (No 2) Act, 2011 (the "Act") have started to emerge.
    IrelandEmployment and HR
    Arthur Cox
    Arthur Cox
  • Article

    Cross-Option Agreements – Safeguarding The Future Of The Family Business

    When family members run a business together – whether as partners or shareholders in a family company – a critical question is, what should happen in the unfortunate circumstances...
    IrelandFamily and Matrimonial
    Arthur Cox
    Arthur Cox
  • Article

    Equivalent Measures Exemption For Funds: Dispensing With Tax Residence Form

    Irish funds are required to obtain a tax declaration, in a prescribed form, from each non-Irish resident investor, certifying that they are not an Irish resident (the "Non-Resident Declaration")...
    IrelandFinance and Banking
    Maples Group
    Maples Group
  • Article

    Irish Bank Resolution Corporation Liquidation

    The Irish Government enacted the Irish Bank Resolution Corporation Act 2013 (the "IBRC Act") in the early hours of 7 February 2013.
    IrelandFinance and Banking
    Maples Group
    Maples Group
  • Article

    Lending To A Company Incorporated In Ireland: Filing And Registration Requirements

    When lending to an Irish company under English or US law, specific filing and registration requirements apply to security documents.
    IrelandFinance and Banking
    Maples Group
    Maples Group
  • Article

    Onshore Tax Move Is Needed To Lure Investors – Now!

    Over the course of the past year, the importance of foreign direct investment (FDI) to Ireland’s economic turnaround has been self-evident.
    IrelandFinance and Banking
    Matheson
    Matheson
  • Article

    Recent TAC Determination Concerning EII

    A recent decision of the Tax Appeals Commission (TAC) may have opened the door for older SMEs (in existence more than seven years)
    IrelandFinance and Banking
    William Fry LLP
    William Fry LLP
  • Article

    Costs Risk In Appeals From The Irish Tax Appeals Commission

    The Finance (Tax Appeals) Act, 2015 introduced a new architecture for the hearing and determination of tax appeals
    IrelandLitigation, Mediation & Arbitration
    Maples Group
    Maples Group
  • Article

    Commercial Property Rates In The Dublin City Council Area - Opportunity For Charities To Apply For Exemption

    If you are a charity and you are paying commercial rates on properties, you have a once-off opportunity to apply for exemption from such payment prior to the 28th January 2014.
    IrelandReal Estate and Construction
    Mason Hayes & Curran LLP
    Mason Hayes & Curran LLP
  • Article

    InDisputes: Irish Tax Appeals Commission Achieves Continued Efficiencies Against Ever Increasing Complexity

    The recently published annual report of the Tax Appeals Commission ("TAC") for 2024 offers valuable insights into the impressive performance of TAC.
    IrelandTax
    Matheson
    Matheson
  • Article

    InDisputes: Revenue Reject Tax Decision

    The Irish Revenue Commissioners ("Irish Revenue") updated their Tax and Duty Manual "Part 5: Section 31D - Cancellation schemes of arrangement" in May 2023 to make reference...
    IrelandTax
    Matheson
    Matheson
  • Article

    InDisputes: The Importance Of Expert Evidence In Tax Disputes

    Expert evidence is often required for the purposes of establishing issues of fact (e.g. foreign law, accounting, economics, valuation, etc) in tax cases before the Tax Appeals Commission...
    IrelandTax
    Matheson
    Matheson
  • Article

    Ireland's Economic Stimulus Response To Covid-19 - The Key Tax Measures

    In the same week as the EU stimulus package was agreed, the Irish Government has announced a series of measures to support the Irish economy...
    IrelandTax
    Maples Group
    Maples Group
  • Article

    Irish Budget 2015 – Key International Tax Aspects

    Ireland Adopts First Mover Advantage Including Commitment to a Best-in-Class Knowledge Development Box – A Clear Roadmap for the Future.
    IrelandTax
    Mason Hayes & Curran LLP
    Mason Hayes & Curran LLP
  • Showing 261–280 of 855 results

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