Following the announcement of the Irish Budget 2018 this week, the Maples and Calder Tax Group has prepared a commentary on Ireland's International Tax Strategy and Budget 2018.

In recent times there has been a welcome return to activity in the Irish real estate market.

In recent times there has been a welcome return to activity in the Irish real estate market.

In recent times there has been a welcome return to activity in the Irish real estate market. Overseas investors have been circling and private equity groups have started investing heavily in Irish real estate amid confidence that the Irish economy has stabilised and is returning to growth.

The Irish tax rules are found in a group of statutes that have been enacted by the Irish Parliament (the Oireachtas).

In this edition of the Maples Tax Update, we examine a number of current Irish and international tax issues:

The Irish Finance Act 2017 ("FA 2017") was signed into law by the Irish President on 25 December 2017. It introduces a number of important changes and enhancements to Irish tax law.

As highlighted in our Tax Update in March 2016, international tax developments continue to feature prominently on the global news agenda.

The legal system of the Republic of Ireland is a common law system. In order to ensure consistency, a legal principle developed whereby courts were generally required to follow earlier relevant decisions.

Irish "CAT" applies to gifts and inheritances if either the disponer or the beneficiary is resident or ordinarily resident in Ireland or where the subject matter of the gift or inheritance comprises...

Budget 2023 was announced on 27 September 2022 (one month earlier than usual). This was Minister Donohoe's sixth budget speech and the third of the coalition government between Fianna Fáil, Fine Gael and the Green Party.

This was Minister McGrath's first budget speech and the fourth (and perhaps last) of the coalition government between Fianna Fáil, Fine Gael and the Green Party.