279 results found

The European Commission Decision concerned an exemption within the UK CFC rules known as the ‘group financing exemption'. Under the UK CFC rules, a CFC charge applies...

On October 14 2014, Ireland's Minister for Finance announced changes to Ireland's corporate residence rules.

The OECD initiative to introduce a global minimum 15% corporate tax rate (Pillar Two) was enacted in the European Union by the Pillar Two Directive (Council Directive (EU) 2022/2523) in December 2022.

On 22 June 2023, Ireland introduced the European Union (Disclosure of Income Tax Information by Certain Undertakings and Branches) Regulations 2023 (the "Regulations")...

In the same week as the EU stimulus package was agreed, the Irish Government has announced a series of measures to support the Irish economy...

The Minister for Finance confirmed that Ireland would change its corporate tax residency rules to restrict the ability of Irish incorporated companies to be treated as non-Irish resident.

2022 was another year when major changes affecting global tax rules were agreed and as a result the tax landscape in Ireland is likely to undergo a material overhaul from 1 January 2024.

Ireland Adopts First Mover Advantage Including Commitment to a Best-in-Class Knowledge Development Box – A Clear Roadmap for the Future.

Over the course of the past year, the importance of foreign direct investment (FDI) to Ireland’s economic turnaround has been self-evident.

Arthur Cox LLP has made a submission to the Department of Finance as part of the public consultation on the taxation of share-based remuneration.

Finance Act 2019 extended the tax deduction for the return paid on AT1 capital instruments to comparable instruments issued by non-financial institutions.

In 2020, due to the uncertainty caused by COVID-19 travel restrictions, the Irish Revenue Commissioners ("Revenue") confirmed that, as a temporary concession, they would disregard the presence in the State...

Irish Revenue's 2025 Annual Report reveals a tax authority increasingly leveraging data analytics and AI to enhance compliance enforcement, with significant activity in transfer pricing audits and tax avoidance cases. The report provides critical insights into Revenue's evolving technological capabilities and enforcement priorities that taxpayers and advisers need to understand.

The transposition of the EU Pillar 2 Directive setting down a minimum effective tax rate of 15% into Irish law has been completed before the 31 December 2023 deadline.

Ireland's Minister for Finance (the "Minister") welcomed the results of the independent review of Ireland's corporation tax regime (the "Review") issued on 12 September 2017:

In May 2022, the Revenue Commissioners (Revenue) published its annual report for 2021 (Report). The Report reviews how Revenue is performing against the backdrop of a changing trading...

The EC issued a negative decision against Ireland in the Apple State Aid case and instructed Ireland to recover up to €13bn plus interest of alleged State Aid from Apple for the years 2003 to 2014.