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In April 2018 Revenue published a new section of its Tax and Duty Manual entitled "Tax Treatment of Income Arising from the Provision of Short-term Accommodation".

The Tax Cuts and Jobs Act (TCJA) was enacted in December 2017 to much furore in the US and under the watchful eyes of the international tax community.

We've listened to and read various commentary over the past 18 months as to the opportunities that exist for Ireland Inc in the context of Brexit and companies who as part of their Brexit contingency plan...

Ireland has become a destination of choice for holding companies due to its capital gains participation exemption, generous foreign tax credit system, membership of the EU...

Since the financial crisis there has been a marked acceleration in the number and scale of initiatives designed to enable states to get information about income its taxpayers earn abroad.

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 ...

The Long Reach of EU Taxation.

The Court of Justice of the European Union delivered its decision in the Franked Investment Income Group Litigation case following a second referral from the UK High Court.

The Tax Appeals Commission's 2025 annual report reveals significant trends in Irish tax dispute resolution, including a fourfold increase in appeal values and growing complexity of cases involving European law. With corporation tax disputes representing 64% of the quantum despite only 5% of appeals, and proposed legislative changes potentially shifting to public hearings, taxpayers face an evolving landscape requiring early preparation and strategic readiness.

On 19 November 2025, the Irish Revenue Commissioners ("Revenue") published new and updated guidance on VAT groups including a new tax and duty manual which sets out guidance on the territorial scope...

On 12 March 2024, the Tax Appeals Commission ("TAC") issued a decision of Commissioner Clare O'Driscoll (47TAC2024Opens in new window) confirming that withholding tax ("WHT")...

Ireland is a leading domicile within Europe for securitisation activity and the leading European jurisdiction by value for securitisation special purpose entities (SPEs).

For taxation purposes, there is a difference in treatment between employees and self-employed persons engaged as independent contractors. In October 2023...

Ireland has a lot to offer foreign organisations. From our low corporate tax rate to our highly-skilled and flexible workforce, there are many reasons to bring your business to Ireland.

The Supreme Court of Ireland has issued a landmark ruling on litigation funding arrangements, examining whether conditional fee uplift agreements and "no foal, no fee" structures violate champerty laws. This decision arose from a tax debt recovery case where taxpayers challenged the Revenue Commissioners' fee arrangements with their legal panel, arguing these agreements were unenforceable under Irish law.

Budget 2015 introduced a number of positive changes which should assist the Property and Construction sectors.

The European Commission (the "Commission") has proposed significant reforms of the EU Customs Union which will impact a wide range of stakeholders, including EU traders, consumers and national customs authorities.