855 results found

On 22 March 2021, the EU Council unanimously approved the adoption of the so-called DAC7, the sixth amendment to EU Directive 2011/16/EU on administrative co-operation in the field of taxation ("DAC").

On 8 November 2022 the Court of Justice of the European Union (CJEU) delivered a significant body blow to the European Commission in the Fiat / Luxembourg State aid case.

On 16 May 2023, the EU Council reached political agreement on a compromise text for the DAC8 directive. DAC8 amends the directive on administrative cooperation in the area of taxation...

While the application of Pillar Two rules to US-headquartered companies remains under negotiation (see our prior updates here and here)...

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...

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.

There has been renewed discussion about a European financial transactions tax (FTT) during bilateral Franco-German meetings on the difficulties facing the eurozone.

Existing upward only rent reviews are confirmed

Budget 2026 introduces a suite of real estate-focused tax measures aimed at addressing Ireland's ongoing housing supply challenges.

The next step for all Irish entities which are classified as Financial Institutions ("FIs") for FATCA purposes is to submit a return (the "FATCA Return") to Irish Revenue setting out details of any US reportable accounts they may have maintained during the 2014 calendar year, or to confirm by way of nil return that they maintained no such accounts.

In a fast-paced business world, with constantly evolving group operational structures and trading relationships, how long does an arrangement really remain unchanged?

The case involved former international cricketer and cricket commentator, Michael Vaughan, and his personal service company.

Irish Revenue's Annual Report for 2021 (the "2021 Report") highlights a clear increase in mutual agreement procedure ("MAP") activity in Ireland.

On 1 October, the Irish Minister for Finance (the "Minister") delivered the Budget statement for 2025. The Budget statement allows the Government to set out its spending priorities...

In a landmark decision, the Irish Tax Appeals Commission ("TAC"), have delivered their determination in the first ever transfer pricing case to be heard in Ireland (59TACD2024).

The UK Court of Appeal confirmed that the ‘related party’ rules in Part 8 of the Corporation Tax Act 2009 apply to LLP structures.

The EU Commission has cleared the way for Ireland to introduce a tax on sugar sweetened drinks. In October 2017 the government announced a proposal for a Sugar-Sweetened Drinks Tax ...