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In December 2011, the Irish Supreme Court delivered its judgments in the first case before it on the Irish general anti-avoidance rule (the "GAAR").

If you are an expat employee in Ireland or an Irish national who has relocated abroad for work or retirement, you may not want to keep your pension in Ireland.

On June 7 2017, more than 70 governments participated in the signing ceremony of the OECD's Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting.

We are also pleased to announce that Matheson was recently named Irish Tax Firm of the Year 2013 by the International Tax Review.

In this update, we summarise what tax and employment considerations Irish employers should be aware of where employees are working or wish to work in a country other than Ireland,

The European Commission has proposed consolidating nine separate Directives on Administrative Cooperation into a single recast directive, aiming to simplify the EU's tax information exchange framework while maintaining transparency. However, the proposal faces significant challenges including the incorporation of previously rejected "Unshell" provisions, the requirement for unanimous approval from all 27 Member States, and questions about whether the consolidation will deliver meaningful simplification for

Businesses in Ireland tend to incorporate in order to take advantage of the benefits of separate legal entity status and limitation of liability.

The European Commission's DAC Recast proposal introduces sweeping changes to cross-border tax reporting obligations, including a significant carve-out for multinational groups subject to Pillar Two's 15% minimum tax rate. With the removal of generic Category A hallmarks and extended reporting deadlines, the reforms promise over €1 billion in annual compliance savings while maintaining robust anti-avoidance protections. How will these targeted simplifications reshape the landscape of mandatory disclosu

Irish Revenue have recently confirmed their intention to withdraw an important concession which is relevant to directors' physical...

Following the recent Irish budget statement (the "Budget"), the Finance Bill 2015 (the "Bill") has been published and it implements the changes announced by the Irish Minister for Finance (the "Minister").

Ireland is one of the best countries in the world for business. This is largely due to successive Irish governments and their agencies promoting inward investment, Ireland's membership of the EU...

Welcome to the Dillon Eustace corporate bulletin. We have set out some of the recent legal developments which we feel may be of interest to you and/or your business.

Ireland published Finance Bill 2019 on 17 October 2019. The Bill includes provisions to implement previously announced changes to Ireland's transfer pricing regime and the introduction of ...

Changes to Ireland's withholding tax regime, introduced in Finance (No. 2) Act 2023, began to apply from 1 April 2024. The changes apply to deny exclusions...

Financing structures involving Irish entities often employ the use of a special purpose vehicle ("SPV") which is a company established specifically to hold title to the aircraft subject to the...

Ireland published Finance Bill 2024 (the "Bill") on 10 October 2024 to implement the changes announced by the Minister for Finance in Budget 2025 together with additional amendments to the Irish tax code.

Business or trading income comprising active income.

The Irish tax rules are found in a group of statutes that have been enacted by the Irish Parliament (the Oireachtas).