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Against a backdrop of sustained political pressure to address Europe’s innovation and competitiveness gap, the European Commission has published its long-anticipated legislative proposal for an EU-wide corporate legal form, commonly referred to as “EU Inc”. The proposal forms the centrepiece of a new “28th regime” corporate legal framework, introducing a harmonised EU-wide company form aimed primarily at supporting startups and scaleups, while being open to all founders and companies across the Union.

The decision of the United Kingdom to leave the European Union was one of shock and regret for most Irish businesses. Ireland is the UK's closest neighbour and the member state with the deepest political, social and economic ties.

Ireland's Budget 2021 was presented today against the backdrop of the Covid-19 pandemic and the very real possibility of a no trade deal Brexit between the EU and the UK.

The Civil Partnership and Certain Rights & Obligations of Cohabitants Act 2010 (the "Act") came into effect from 1 January 2011. It makes fundamental changes in the law by introducing rights for civil partners (same sex couples, who can now register their relationship) and certain cohabitants.

Budget 2025 was presented to Dáil Éireann, the Irish parliament, today, Tuesday 1 October by the Minister for Finance.

The OECD's outcome statement on the twopillar solution provides for an extension to the standstill on the introduction of new digital services taxes.

David Moran, Tax Manager with Grant Thornton is joined by Jim Kelly, Tax Director with Grant Thornton.

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.

New legislation to regulate the activity of administering and managing loans to Irish individuals and small to medium-sized enterprises ("SMEs") was passed into law on 8 July 2015.

The EU Directive on public country by country reporting of financial and tax information was published on 1 December 2021.

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

A year has passed since the last article in relation to Revenue audits. The trend discussed in the previous article has continued throughout 2015 and into 2016.

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,

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

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 interest limitation rules (ILR) introduced in last year's budget provide for a fixed ratio rule that links a corporate taxpayer's allowable net interest deductions directly...

Ireland's transfer pricing rules were significantly overhauled with effect from 1 January 2020. The Irish Revenue Commissioners published new guidance on the application of these rules in February 2021.