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As part of a package of reforms introduced by the Stormont House Agreement in 2014, the NI Executive agreed that legislative procedures for the devolution to Northern Ireland of control...

The European Union has proposed a comprehensive recast of its Directive on Administrative Cooperation (DAC), aiming to consolidate nine existing directives into a single framework while addressing longstanding concerns about reporting burdens.

The Cayman Island Government has released an advisory to state that the US Treasury Department has announced that revised timelines for the implantation of the requirements of sections 1471 through 1474 of the Internal Revenue Code have been agreed.

The United States Congress is now in the process of a historic tax reform effort.

Revenue's latest update on the construction and supply of apartments and apartment blocks in Ireland has been issued. Developers need to know what has changed, what has been clarified...

A UK RFSP will find many close similarities between the Irish and UK regulatory environments. The majority of Irish financial services law is made up of Irish implementing measures for EU financial services directives.

Please view this webinar from Deloitte.

The Irish government has introduced the Temporary COVID-19 Wage Subsidy Scheme to incentivise employers to retain employees on the payroll where possible...

Further to our update on 3 May 2017, the revised Shareholders' Rights Directive EU/2017/828 entered into force on 9 June 2017. EU Member States have until 10 June 2019 to transpose it into domestic law.

The tax credit was initially introduced into legislation by section 33 of Finance Act 2021, subject to a commencement order, as the scheme required European Commission approval under EU state aid rules.

In the recent case of Cintra v Revenue Commissioners, the High Court upheld a Tax Appeals Commission ("TAC") determination that the sale of shares in a company which built and operated...

For 2025, certain multinationals must publish financial, tax and business information online, on a country-by-country basis.

The European Commission adopted a new package of two proposals for business tax directives in September

Over the coming twelve months, the EU must confront some challenging Pillar Two issues, including addressing the G7 ‘side-by-side' deal on Pillar Two before the end of December...

The July Stimulus Plan (the "Plan") was officially unveiled by the Government on Thursday 23 July 2020, setting out a host of measures to support businesses and employment as the Government...

Revenue is now providing employers with an opportunity to correct any payroll tax issues arising from bona fide classification errors for tax years 2024 and 2025, without penalty or interest.