IFA is the only international non-governmental and non-sectoral organisation dealing with fiscal matters.

RDJ Senior Associate Mark Ludlow is a regular contributor to the Irish Tax Review, writing the feature Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations.

The Irish High Court has overruled the Tax Appeals Commission ("TAC") and confirmed that a loan write-off was not taxable in the recent case of Arlum Limited v Revenue Commissioners.

The Tax Appeals Commission has ruled on a case involving pension arrears paid years after they were earned, determining how such lump-sum payments should be taxed under Irish law. The decision addresses whether backdated pension payments should be taxed in the year they relate to or the year they are actually received, with significant implications for taxpayers receiving delayed retirement benefits.

On 8 May 2024, Matheson made a submission responding to a public consultation on the design of an Irish participation exemption.

The progress of the 11 EU Member States, who committed in principle to enhanced co-operation on the Financial Transactions Tax, has been glacial.

Arthur Cox LLP provided a detailed response to the Irish Department of Finance, with recommendations on how to reform the rules for the taxation of interest in Ireland.

The Tax Appeals Commission and the Courts have considered the following questions in recent months...

It was announced on 28 November 2013 that the Ukrainian Cabinet has ratified the Ukraine/Ireland double taxation agreement.

On 1 January 2024, the new enhanced reporting requirements (ERR) for certain non-taxable benefits are due to come into effect (subject to a Commencement Order).

The decision by the Minister for Finance Michael McGrath TD in September 2023 to progress with the introduction of a participation exemption for foreign dividends.

On 5 August 2022, the Irish Revenue Commissioners ("Revenue") issued guidance in Revenue e-Brief 158/22 (the "Guidance") in respect of the deductibility of certain Digital Services Taxes ("DSTs").

The new EU interest limitation rules will come into force in Ireland on 1 January 2022. These rules will impact Irish companies funded with debt by limiting the amount of interest that can be deducted for tax purposes.

Ireland's tax court recently ruled that debt cancellation was not a taxable event in Ireland, even where it resulted in income being brought into account in a taxpayer's income statement.

European Movement Ireland and the Maples Group are delighted to invite you to an online event "In Conversation with Ireland's Finance Minister Michael McGrath TD on the EU Minimum Tax Directive".

The Irish Revenue Commissioners ("Revenue") have announced preparations for implementing mandatory eInvoicing and real-time digital reporting for domestic business-to-business ("B2B") transactions in Ireland.

On 5 September 2024, Matheson responded to a public consultation document issued by the Department of Finance on the introduction of a participation exemption in respect of foreign dividends.

The Irish Revenue published new technical guidance on 24 May 2018 relating to companies falling within the scope of section 110 of the Irish Taxes Consolidation Act 1997 (known as "section 110 companies").

In April 2024, the Department of Finance published a Strawman Proposal setting out some of the key potential design features of the new Irish participation exemption for foreign dividends...

The update states that a taxpayer who wishes to continue to rely on an opinion or confirmation issued by Revenue in the period of 1 January 2018 to 31 December 2018...