The Irish Revenue Commissioners ("Irish Revenue") has relaunched its cooperative compliance framework ("CCF") for large cases division ("LCD") taxpayers with effect from January 1 2017.

The Irish Revenue Commissioners ("Revenue") have announced preparations for implementing mandatory eInvoicing and real-time digital reporting for domestic business-to-business ("B2B") transactions in Ireland.

The Directorate General, in providing these replies, is making it clear that an unapologetic position is being taken with regards to the likely consequences of the FTT.

On 5 September 2024, Matheson responded to a public consultation document issued by the Department of Finance on the introduction of a participation exemption in respect of foreign dividends.

The Irish Revenue published new technical guidance on 24 May 2018 relating to companies falling within the scope of section 110 of the Irish Taxes Consolidation Act 1997 (known as "section 110 companies").

In April 2024, the Department of Finance published a Strawman Proposal setting out some of the key potential design features of the new Irish participation exemption for foreign dividends...

At a recent tax conference, the Irish Minister for Finance announced that he would be launching a consultation process on budget day (10 October 2017) relating to taxation policy.

The update states that a taxpayer who wishes to continue to rely on an opinion or confirmation issued by Revenue in the period of 1 January 2018 to 31 December 2018...

Businesses have long sought clarification on the interaction of VAT and transfer pricing ("TP") rules. The uncertainty relates primarily to whether TP adjustments...

The deadline for share scheme reporting is fast-approaching, and this update provides an overview of the share scheme reporting requirements in Ireland.

The Irish Pillar Two rules apply to in-scope entities for accounting periods commencing on or after 31 December 2023. Following the GloBE Rules and the EU's Minimum Tax Directive, the rules introduce a minimum effective tax.

On 16 September 2021, the Department of Finance published the Tax Strategy Group papers on the various options for tax policy changes in advance of Budget 2022.

On 11 May 2022, the European Commission published the first draft of the ‘debt-equity bias reduction allowance' directive (DEBRA). The draft proposal is available here.

The deadline for share scheme reporting is fast-approaching, and this update provides an overview of the share reporting requirements in Ireland.

Revenue confirmed that the new electronic form, known as the Employer's Share Awards (ESA) return will be available during June 2021.

In May 2023, EU finance ministers reached agreement on a compromise text for the Directive on administrative cooperation (DAC8) which will extend the scope of the current rules on the exchange of tax-relevant information.

In this podcast, Partner and head of our Tax team in Dublin, Andrew Quinn, discusses the latest on EU DAC6 Mandatory Tax Reporting with Tax Partner, Lynn Cramer, and Group Tax Director, Sheila Lawlor.

Over the last decade, changes to EU and international tax laws have created greater levels of transparency with respect to the tax affairs of corporate taxpayers. This has created an active international tax dispute...

On 29 June 2023 the Court of Justice of the European Union ("CJEU") published its decision in Cabot Plastics (C-232/22), which is the latest in a series of recent decisions addressing the concept...

The recently published 2021 Annual Report of the Tax Appeals Commission (the "TAC") illustrates the TAC's continuing success and efficiency as a forum for resolving complex and high-value tax disputes.