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The European Commission is about to unveil its proposals for the EU's digital tax strategy. Major EU states like France and Germany wants to take action now ...

The law is not so absurd as to force a man to take an estate against his will (Townson v Tickell [1819] 3 B. & Ald. 31) is a well-known judicial pronouncement from the 19th century.

The Irish Revenue Commissioners ("Revenue") have recently published a new tax and duty manual containing guidelines for correlative adjustment claims under Ireland's double tax treaty network ("CA Guidance").

The FATCA is US legislation designed to enable the IRS to obtain information about the income of US persons from financial institutions outside the US.

Legal privilege in tax matters operates differently across jurisdictions, and understanding these distinctions is critical for protecting confidential communications.

The Irish Revenue Commissioners ("Revenue") recently confirmed that Ireland's spontaneous exchange of information regime will apply to certain tax rulings issued as far back as 1 January 2010...

The first Budget of the new Government's term, Ireland's Budget 2026 sets out a €9.4bn package focused on resilience...

Ireland's Minister for Finance remains confident that Ireland will remain an attractive location and ‘best in class' when multinationals look to investment locations following agreement to the OECD tax proposals.

Ireland is a leading location for the development, exploitation and management of intellectual property ("IP").

Ireland has become one of the most attractive locations for the establishment of regional, intermediate and top holding companies of both listed and private multinational groups that are seeking to optimise their operational and fiscal performance.

From 1 January 2024 a new mandatory filing obligation is imposed on the recipients of certain loans from close relatives.

In our March 2011 client update, we raised the issue "Passing On The Family Business – Now Appears To Be The Time".

The European Commission's Tax Simplification Omnibus proposes sweeping changes to EU direct tax rules, including the elimination of withholding taxes on intra-EU payments and controversial carve-outs from CFC rules for Pillar Two groups. While promising significant compliance relief for multinational enterprises, the proposals face political headwinds from Member States concerned about revenue impacts and misalignment with OECD standards.

In this article, Shane O'Donovan ACA, AITI, Tax Manager with PKF O'Connor, Leddy & Holmes, talks about how you can obtain tax relief through the EIIS.

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").

In recent years, the U.S. Tax Court has been at the center of high-stakes transfer pricing disputes involving multinational corporations and the Internal Revenue Service. Two of the most consequential cases—Facebook, Inc. v. Commissioner and Medtronic...

On 29 January 2024 the OECD released its first aggregated results and statistics for the International Compliance Assurance Programme ("ICAP") (the "Statistics").