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Our first International Business Group update of 2015 will bring you updates on a number of key Irish and EU legal developments that may impact your business in Ireland.

On 18 October 2018, Ireland's Finance Bill 2018 (the "Bill") was published.

On 25 June 2025, the European Commission adopted a new State aid framework accompanying its Clean Industrial Deal, a plan to accelerate decarbonisation, reindustrialisation and innovation...

The Irish Minister for Finance announced a number of significant Irish property related tax changes on 8 October 2019 in the Irish Budget 2020.

In Ireland, 2012 was an enormously challenging year for those engaged in what is classed as the domestic economy

The Irish Revenue Commissioners (Revenue) were successful in arguing before the Appeal Commissioners that no general trading deduction ...

The crux of this tax appeal concerned whether an EU company (ForeignCo) was within the charge to Irish capital gains tax (CGT) on the disposal of shares in an Irish company (IrishCo).

Under the Finance Act 2021 (the Act), non-Irish resident corporate landlords are now subject to Irish corporation tax at the rate of 25% on rental income from Irish property.

The decision, given in The Financial Reporting Council Ltd v Fraser Group plc (formerly Sports Direct International plc), is a reminder that for litigation privilege to apply...

A recent decision by the Indian Income Tax Appellate Tribunal ("ITAT") in the case of Vanguard Emerging Markets Stock Index Fund A Series...

The Department of Finance in Ireland has published a second feedback statement on the introduction of a participation exemption for qualifying foreign dividends.

This month's column looks at a few recent tax case judgements of interest to those involved in the owner managed business sector and in particular the nature of the voting rights and other rights attributable to...

The winds of change that have swept through the international tax landscape in recent years show no signs of abating, and reform remains the order of the day.

Tax deductibility could be denied for parties in countries on the EU List of Non-Cooperative Jurisdictions for Tax Purposes.

The recent Finance Bill has introduced draft legislation for a welcome new tax incentive scheme to assist small and medium-sized enterprises (SMEs) to attract and retain talent through the use of share options.

As part of its OECD Inclusive Framework on BEPS (IF) commitments, Ireland committed to implement BEPS Action 14 (Making Dispute Resolution Mechanisms More Effective) to resolve treaty-related disputes in a timely, effective and efficient manner.

The Depositary Committee of the IFIA recently undertook a review of the existing IFIA Guidance Paper 3 called Trustee Duties.