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The acquisition of loan portfolios and distressed debt has become a particularly topical issue as banks and financial institutions seek to deleverage and investors look for opportunities.

Until the passing of the Finance Act, 2011, an equipment leasing platform in Ireland generally was established as an Irish resident trading company availing of the 12.5% rate of corporation tax applying to trading profits.

Ireland is a leading European jurisdiction for the establishment of bond-issuing special purpose vehicles ("SPVs"), securitisation companies.

The Irish High Court overturns the Determination of first tier Tax Appeal Commissioner to conclude that that a Delaware LLC was not "liable to tax" and therefore not "resident" within Article 4...

The Irish Revenue Commissioners (Revenue) were successful in arguing before the Appeal Commissioners that no general trading deduction should be available for excess foreign tax incurred on royalties...

The Tax Appeals Commission (“TAC”) had determined that certain transactions entered into by the taxpayers were ‘tax avoidance transactions’ within the meaning of section 811 of the Taxes Consolidation Act (“TCA”). The High Court held that, due to errors of law, the TAC determination could not stand in respect of the substantive conclusion regarding section 811 TCA

Some years ago, at an early stage of the OECD/G20 BEPS initiative, the Irish tax regime was targeted for its approach to Irish incorporated but non tax resident companies.

The Irish Minister for Finance today, Thursday, 24 October 2013, published the Finance Bill (No. 2) 2013 (the "Finance Bill").

On Friday 3 July, the OECD published a new global tax reporting framework, the model reporting rules for Platform Operators with respect to sellers in the sharing and gig economy (the "Model Rules").

On 5 December 2012, the Minister for Finance published the budget for 2013.

The Irish Government announced a new tax credit for digital game developers in Budget 2022. This new regime provides tax credit of up to €8 million for companies that incur qualifying expenditure...

The Revenue Commissioners, amongst other regulators, have legislative powers to investigate third parties with the objective of securing evidence of a suspected breach of law.

The Office of the Revenue Commissioners ("Revenue") has published guidance to assist employers with correcting payroll tax issues in 2024 and 2025 following the Supreme Court's recent decision...

A recently published determination of the Tax Appeals Commission (TAC), 59 - TACD - 2024, has considered the issue of transfer pricing adjustments in Ireland for the first time.

Further to our previous briefing on Tax Measures to Support the Housing Market contained in the Finance Bill 2025, this briefing outlines the final legislative provisions...

Kim discusses the latest in tax. Joanne shares her insights into the impact of the Covid-19 pandemic on employment work practices as well as the implications of Brexit on employee mobility.

A PAYE Exclusion Order (PEO) issued by Revenue to an employer relieves the employer from the obligation to deduct tax at source under the PAYE system from emoluments paid to an employee.