Following a prolonged period of uncertainty on application of the India-Ireland double taxation treaty (IIDTT) to aircraft leasing arrangement between Irish special purposes entities...

The Tax Strategy Group Papers were recently issued by the Department of Finance in advance of Budget Day 2023 which has been brought forward this year to 27 September 2022.

The Revenue Commissioners have issued a new guidance note offering employers a final opportunity to address misclassification issues following the Supreme Court decision...

The Special Assignee Relief Programme ("SARP") was introduced in 2012 to provide a targeted income tax relief for eligible employees assigned to work in Ireland by their employer companies.

As readers may be aware on 6th September 2016 the Irish Minister of Finance announced proposed amending legislation to Section 110 of the Taxes Consolidation Act...

A recent decision of the Tax Appeals Commission (TAC) may have opened the door for older SMEs (in existence more than seven years)

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.

The Finance Bill 2008 (as initiated) was released yesterday 31st January 2008 and there have been some welcome amendments included to assist the funds industry in administering the 8 year deemed disposal rules.

Following approval by the European Commission, updates to Ireland's KEEP regime have recently commenced. Can you outline the changes and their implications for SMEs and employees...

Important measures for international investors in Ireland and investment managers with Irish investment funds and SPVs

Revenue have published a new Tax and Duty ManualOpens in new window which provides details of an opportunity granted to employers to correct payroll tax issues...

Ireland's Finance Bill 2015 was published recently and includes a number of proposed changes relevant to Private Clients. It is expected to pass into law in December 2015.

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.

The Key Employee Engagement Programme ("KEEP") was amended in the most recent Irish Finance Act, which came into operation from 1 January 2023 ("Finance Act 2022"). These welcome changes...

The Tax Appeals Commission was established in 2016, replacing the Appeal Commissioners as the body responsible for administering tax appeals across all tax heads.

The Irish Tax Appeals Commission (the "TAC") published its annual report for 2022 on 2 May 2023. The report details, in the words of its chairperson, Marie-Clare Maney, a "record-breaking year...

A recent Tax Appeal Commission determination highlights the importance of obtaining appropriate tax advice in relation to payments agreed as part of a settlement between an employer and an employee.

The Key Employee Engagement Programme ("KEEP") is a tax efficient share option scheme for small and medium-sized enterprises ("SMEs")...

On 8 November 2022 the Court of Justice of the European Union (CJEU) delivered a significant body blow to the European Commission in the Fiat / Luxembourg State aid case.

On 1 October, the Irish Minister for Finance (the "Minister") delivered the Budget statement for 2025. The Budget statement allows the Government to set out its spending priorities...