The Department of Finance recently published the Tax Strategy Group's paper on possible change to the taxation of share-based remuneration.

Revenue have now produced the new electronic form, known as the Employer's Share Awards (ESA) return.

On 17 March 2020, the Luxembourg tax administration released a 'newsletter' which details support measures for Luxembourg taxpayers who may be impacted by the COVID-19 pandemic.

After much speculation, and a number of submissions from the pensions industry, the 2013 Budget was announced yesterday, with the measures which will impact occupational pensions being few and broadly positive.

The Irish Finance Bill published on 22 October 2015 contains details of Ireland's response to Action 13 of BEPS minimum standard of country-by-country ("CBC") reporting.

Ireland’s "National Recovery Plan 2011-2014" was released on 24 November last.

There are currently around 900 double taxation disputes in the EU, and they are estimated to be worth about €10.5 billion.

Ireland is about to introduce a new corporate investment fund vehicle, with a range of attractive advantages, for fund promoters looking to establish, convert or migrate a new or existing corporate fund vehicle.

Revenue has confirmed that following the Supreme Court decision in the Domino's Pizza case, the Code of Practice on Determining Employment Status is currently being updated by Revenue...

A discussion on the advantages to filling your tax return early.

Most of yesterday's pre-election budget statement for 2016 (the "Budget") by Ireland's Minister for Finance (the "Minister") focused on personal taxation.

Effective 1 January 2019, the Irish Stock Exchange plc, trading as Euronext Dublin ("Euronext Dublin")

The Irish Department of Finance has unveiled a comprehensive roadmap to transform how retail investors are taxed, with a new investment account at its core designed to simplify the tax framework and encourage greater participation in capital markets. The proposal includes annual contribution limits, a tax-free threshold, and a flat-rate tax structure that eliminates the controversial deemed disposal rule, while also signaling broader reforms to investment fund taxation from Budget 2028 onwards. This initiat

On 18 March 2026, the European Commission (the “Commission”) presented its proposal for the introduction of “EU Inc.”, a new corporate form that companies established in EU member states...

In a recent determination by the Irish Tax Appeals Commission (Ref 94TACD2026) dated 23 June 2026, the Appeal Commissioner (“AC”) rejected an appeal by an independent contractor who claimed he should be correctly classified...

Following a prolonged period of uncertainty on application of the India-Ireland double taxation treaty (IIDTT) to aircraft leasing arrangement between Irish special purposes entities...

The Revenue Commissioners have issued a new guidance note offering employers a final opportunity to address misclassification issues following the Supreme Court decision...