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Ireland has emerged as a favoured location for special purpose vehicles that are used in many financial transactions including securitisation, asset repackaging and financing transactions.

In light of the global COVID-19 pandemic, there are a variety of issues that asset management companies and investment funds should be actively considering ...

As EU leaders advance Multiannual Financial Framework negotiations for the 2028-2034 budget period, Ireland prepares to assume the Council Presidency amid complex debates over budget size, own resources, and competing priorities across defence, energy security, and competitiveness. The negotiations present significant implications for corporate tax policy, energy markets, and regulatory frameworks as Member States navigate fiscal constraints against geopolitical pressures.

On 6 October 2020, it was announced that the Cayman Islands had been removed from the EU Annex I list of non-cooperative jurisdictions for tax purposes

In the post-Brexit climate, Ireland's position as an English speaking gateway to one of the world's largest markets will be even more significant than in the past.

Budget 2027 was presented as setting out a path to bring us to a place in which work is rewarded, risk repaid and investments in our future can bear fruit. Whilst such sentiments are noble, the focus of the Budget tax measures was almost entirely on addressing the cost of living pressures for middle income earners through tax reductions which were largely publicised in the media in advance of the Budget being delivered.

Ireland's Budget 2027 introduces a capital gains tax cut to 31%, reduces fund exit tax to 35%, and promises simplification of interest relief rules for acquisition finance. While incremental rather than transformative, these measures modestly improve exit returns for private equity sponsors, enhance fundraising conditions, and strengthen portfolio company cash flow through R&D credit enhancements and more flexible preliminary tax rules.

On 4 June 2021, the Council of the European Union (the "Council") published the terms of a draft European directive on a new public country-by-country reporting regime.

Ireland's country by country reporting regulations were published in January 2016.

In 2004 the Irish Government introduced a participation exemption regime in respect of the disposal of subsidiaries. Since then Irish tax law applicable to holding companies of a trading group has been expanded and developed to make Ireland a very attractive location for establishing holding companies.

On 14 February 2019, the Luxembourg Chamber of Deputies voted to approve the OECD sponsored Multilateral Convention to Implement the Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting.

Ireland's transfer pricing rules are set out in Part 35A of the Taxes Consolidation Act 1997 (TCA) (the "TP Rules"). Part 35A was introduced in the Finance Act 2010...

The primary Irish transfer pricing legislation is contained in Part 35A of the Taxes Consolidation Act 1997 (the ''TCA'') which applies to accounting periods commencing on or after January 1, 2011...

The recent High Court (the "Court") decision in Thomas McNamara v The Revenue Commissioners has again emphasised the importance of taking due care when preparing for appeals before the Tax Appeals Commission ("TAC").

The Minister for Finance, Paschal Donohoe, and the Minister for Public Expenditure and Reform, Michael McGrath, announced a budget that, as expected, included a significant package...