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Irish Revenue's 2025 Annual Report reveals a tax authority increasingly leveraging data analytics and AI to enhance compliance enforcement, with significant activity in transfer pricing audits and tax avoidance cases. The report provides critical insights into Revenue's evolving technological capabilities and enforcement priorities that taxpayers and advisers need to understand.

The transposition of the EU Pillar 2 Directive setting down a minimum effective tax rate of 15% into Irish law has been completed before the 31 December 2023 deadline.

The Irish real estate market has undergone significant restructuring in recent years and today, the investor profile is dominated by large Irish institutional investors and international real estate funds.

Our expert outlines an update to Ireland's VAT manual regarding the VAT treatment of portfolio management services following a review by Irish Tax and Customs ("Revenue").

The Irish Revenue Commissioners ("Revenue") have recently made some important updates to their guidance material in respect of Irish VAT groups (the "Guidance").

The Key Employee Engagement Programme ("KEEP") was amended in the most recent Irish Finance Act, which came into operation from 1 January 2023 ("Finance Act 2022"). These welcome changes...

The Irish Minister for Finance published a report entitled ‘Review of Ireland's Corporation Tax Code' (the "Report") on 12 September 2017.

During June 2016, the Irish Revenue Commissioners published guidance on the secondary reporting mechanism included in Ireland's legislation implementing the OECD's recommendations on country by country ("CbC") reporting.

Ireland's Minister for Finance (the "Minister") welcomed the results of the independent review of Ireland's corporation tax regime (the "Review") issued on 12 September 2017:

Mark Barrett, RDJ Chartered Tax Adviser and Aidan Lucey, PWC Ireland Tax Partner, explore the core components in Revenue's Code of Practice, which went live on 1 May 2022...

The Business Resumption Support Scheme (BRSS) provides a once-off payment of up to €15,000 to businesses who commenced trading no later than 26 August 2020 and who have been significantly impacted...

In charge of Ireland for TMF Group, Ronan Reilly has a thing or two to say about the ease of doing business in his country.

The implications of the proposed amendments (where relevant) will require careful consideration.

The nature and suitability of life settlements as an asset class for securitisation has been the subject of commentary recently. Liability for withholding tax on life settlement pools currently held in a variety of jurisdictions has also given rise to diverse structuring requirements for deal counterparties

Ireland is at an inflection point in terms of its offering to international companies and financial institutions and must act quickly to maintain its competitive advantage

The Irish Tax Appeals Commission (the "TAC") published its annual report for 2022 on 2 May 2023. The report details, in the words of its chairperson, Marie-Clare Maney, a "record-breaking year...

EU Mandatory Disclosure reporting rules came into effect in July 2020, however due to the impacts of COVID-19 pandemic the reporting deadline was deferred until January 2021.