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David discusses the latest in tax developments. Úna shares her insights into the importance of planning for the future and ensuring you tax affairs are considered as you enter the golden years.

The Irish investment limited partnership (the "ILP"), now re-shaped as a flexible fund investment vehicle following amendments made to the existing Investment Limited Partnership Act, 1994...

In February 2020 the Dutch CLO market received news that the existing exemption on VAT for investment firms is no longer applicable to transactions involving CLOs.

Ireland's High Court has issued formal guidance on using generative AI in legal proceedings, requiring human oversight, verification, and disclosure when AI tools are employed in court documents and expert reports. While the directive specifically applies to High Court proceedings, its implications extend to Tax Appeals Commission cases, where expert evidence must remain independent and any substantial use of AI must be declared to ensure reliability and evidential weight.

On 11 May 2022, the European Commission published a new proposed directive to tackle the so-called debt-equity bias in taxation. The proposal includes both a new deductible equity allowance and a new interest restriction.

Early into 2025 and the second Trump administration, tariffs are playing a major role in President Trump's trade policy. The EU has started to react.

The scheme is expected to last for 12 weeks and will be available to employers who keep employees on payroll during the pandemic. It is thus a potentially vital subsidy for businesses experiencing short term financial difficulty...

While charities in Ireland can qualify for a broad range of tax exemptions, they have no general exemption from VAT.

The General Data Protection Regulation ("GDPR") came into effect on 25 May 2018. It was recommended in our January 2018 update (available here) that trustees undertake a number of actions

Now that the initial surprise has worn off since the outcome of the Brexit referendum (replaced with surprise at the outcome of the US election!)...

On 20 October 2016, the Irish Minister for Finance published the Finance Bill 2016. The Finance Bill includes proposed changes to section 110 of the Irish Taxes Consolidation Act, 1997 ("section 110"), the primary tax legislation governing the treatment of Irish securitisation and structured finance companies.

Ireland continues to lead the way in offering innovative financial services solutions for investment structures.

In October 2014, the OECD announced that over fifty jurisdictions had committed to the mutual exchange of information between tax authorities, termed the Common Reporting Standard.

The Irish Finance Bill 2010 (the "Bill") which was recently published proposes the insertion of a new Part 35A into the Taxes Consolidation Act 1997 ("TCA 97") which provides for the introduction of limited transfer pricing ("TP") measures.

On 13 July, the OECD published a second set of Administrative GuidanceOpens in new window on the GloBE rules (the "Updated Guidance"). The Updated Guidance includes details...

It is recognised that one of the challenges that start-up companies face is competition from large multinationals when it comes to the acquisition and retention of talent.