855 results found

The Finance (No.2) Act 2023 contained a number changes that aim to give clarity around areas including capital allowances and the calculation of profits for both lessors and lessees.

Ireland is an established centre of expertise in inter-related financial and industrial sectors active in the green energy and related areas including project finance, wind farm development, turbine manufacture, equipment leasing, insurance and securitisation.

On 21 December 2016, the People's Bank of China ("PBoC") announced that Ireland had been granted a RMB 50 billion Renminbi Qualified Foreign Institutional Investor ("RQFII") quota. Ireland is only the sixth European country to be granted an RQFII quota after the United Kingdom, France, Germany, Switzerland and most recently, Luxembourg.

We reported last month on the Irish Government's plans to introduce additional IP tax incentives arising from its April emergency budget. Details of those incentives have now been published.

Ireland introduced a new tax regime for Irish real estate funds in Finance Act 2016.

In May 2022, the Revenue Commissioners (Revenue) published its annual report for 2021 (Report). The Report reviews how Revenue is performing against the backdrop of a changing trading...

Arthur Cox LLP has made a submission to the Department of Finance as part of the public consultation on the taxation of share-based remuneration.

Finance Act 2019 extended the tax deduction for the return paid on AT1 capital instruments to comparable instruments issued by non-financial institutions.

The Irish Minister for Finance has announced an increase in the stamp duty rate on Irish commercial property to 6%.

The High Court of England and Wales recently held that a claim under a tax covenant in a sale and purchase agreement was unenforceable because the claim notice did not contain sufficient detail...

If you are commencing a school building project (including emergency works, summer works, additional accommodation or major buildings and extensions), the board of management need to be aware of and ensure compliance with this recent legislative change which came into effect on 1 January 2012.

In 2020, due to the uncertainty caused by COVID-19 travel restrictions, the Irish Revenue Commissioners ("Revenue") confirmed that, as a temporary concession, they would disregard the presence in the State...

The Finance Bill 2008 (as initiated) was released yesterday 31st January 2008 and there have been some welcome amendments included to assist the funds industry in administering the 8 year deemed disposal rules.

Following approval by the European Commission, updates to Ireland's KEEP regime have recently commenced. Can you outline the changes and their implications for SMEs and employees...

Ireland has introduced a formal bilateral advance pricing agreement (APA) programme which will be effective as of July 1 2016. It may now be preferable to initiate your bilateral APA in Ireland.

Important measures for international investors in Ireland and investment managers with Irish investment funds and SPVs

On 10 February 2026, Revenue confirmed which "large corporates" will fall within scope for Phase One of Ireland's VAT modernisation regime.