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Previously only bookmakers with a physical presence in Ireland were required to hold a licence.

Given the pressure that the current crisis is placing on businesses in most sectors it is likely that companies are reviewing cash flow and outgoings.

The changes contained in the package will have a significant impact for any business selling goods and/or services to consumers (i.e. private individuals and non-VAT registered persons) across the EU.

The Court of Justice of the European Union (CJEU) delivered its judgment in the Brisal case in July which could result in a fundamental change to the manner in which withholding taxes...

Ireland published Finance (No.2) Bill 2023 (the "Bill") on 19 October 2023 to implement the changes announced by the Minister for Finance (the "Minister") in Budget 2024O on 10 October 2023...

The new rules have been the subject of lengthy stakeholder consultations and form part of a broader modernisation of Ireland's corporate tax code.

The Irish Revenue Commissioners (Revenue) recently published their 2018 annual report together with an analysis of corporation tax receipts for 2016 and 2017 (the Reports).

When the European Commission issued its anti-tax avoidance package on 28 January 2016, it included a recommendation to EU Member States on the implementation of measures against tax treaty abuse.

Budget 2023 has allocated €2.14bn in funding for the Department of Agriculture, Food and the Marine (Department). This allocation is an increase of €283m on Budget 2022 and the highest level...

1.1 How many income tax treaties are currently in force in your jurisdiction? As of September 2019, 74 treaties have been signed, 73 of which are in force.

In a welcome move which the Irish Government had flagged in the budget, Ireland’s latest Finance Bill introduces a scheme of capital allowances (tax depreciation) on capital expenditure incurred by companies on acquiring certain specified intangible assets.

The Tax Appeal Commission (the "TAC") recently upheld an assessment raised by Irish Revenue ("Revenue") for capital gains tax ("CGT") in respect of certain transfers of shares (the "Transaction").

The recent determination of the Tax Appeals Commission ("TAC") in case 165TACD2025 (the "Determination") provides an up-to-date insight into the application of some of the legislative requirements...

The Irish Government has published a consultation on the potential introduction of a participation exemption for qualifying foreign dividends from Irish corporation tax from 1 January 2025

In a welcome move, Finance Act 2021 has reformed the existing exemption from transfer pricing for certain domestic transactions. As discussed in our previous update, the application of this exemption had given rise to ...

The Irish Finance Bill was published yesterday afternoon.

Hidden away in the text of Regulation (EU) 2021/557(an EU regulation published in 2021 amending the EU Securitisation Regulation – Regulation EU 2017/2402), was an unusual tax reporting requirement that applies to investors in certain entities based in certain countries outside of the EU.