855 results found

The recently published annual report Opens in new windowof the Tax Appeals Commission ("TAC") for 2022 demonstrates the continued impressive performance of TAC as a forum for resolving Irish tax disputes...

The Irish Revenue Commissioners ("Revenue") published their revised Code of Practice for Revenue Compliance InterventionsOpens in new window (the "Code") on 11 February 2022.

The Irish Minister of Finance announced on 6 September 2016 a series of highly targeted measures to amend tax rules that apply to qualifying companies within section 110 of the Irish SPVs.

The Key Employee Engagement Programme ("KEEP") is a tax efficient share option scheme for small and medium-sized enterprises ("SMEs")...

Ireland's Finance Act 2022 (the "Act") was signed into law on 23 November 2022 and some welcome amendments were made to the existing Research and Development ("R&D") tax credit regime.

On 22 October 2015 the Irish Finance Bill was published.

On 23 May 2022, the Revenue Commissioners (Revenue) published a new Tax and Duty Manual, VAT treatment of depository services and global custody services (Manual).

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%.

Revenue have published a new Tax and Duty ManualOpens in new window which provides details of an opportunity granted to employers to correct payroll tax issues...

One of the core commitments of the G7's June announcement on the global minimum tax was to address any substantial risks of an uneven playing...

The EU has set itself a number of goals, as part of the European Green Deal, including a 2030 target of a 55% reduction in carbon emissions compared to 1990 levels. One feature of the European Green.

On 2 February 2026 the OECD published its Manual on Effective Mutual Agreement Procedures (2026 Edition) (the “MEMAP”). The MEMAP is a practical and aspirational ‘best practice’ guide for competent authorities and taxpayers on mutual agreement procedures (“MEMAP”) to resolve double taxation.

On 22 November 2022, the OECD published Mutual Agreement Procedure ("MAP") statistics for 2021 and handed out awards to Competent Authorities who performed particularly well in 2021.

Matheson LLP is adopting a pro-active information strategy around COP28 because we take the view that addressing climate change...

Belgium's Data Protection Authority (the "DPA") recently held that transfers of personal information relating to U.S...