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The Supreme Court has issued its highly significant judgment in the matter of The Revenue Commissioners -V- Karshan Midlands Ltd TA Dominos Pizza.

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...

Ireland has a two-step budgetary process.

The European Commission unveiled its revised proposal for a new financial transaction tax (FTT) on 14 February 2013 following the decision by ECOFIN in January to proceed with the introduction of an FTT through "enhanced cooperation".

In this Bulletin, we highlight some of the substantive taxation measures, amounting to just over €1.1 billion, introduced by Budget 2024.

Over the last 10 years, international tax practitioners will have become increasingly familiar with Ireland’s holding company regime.

The Irish Minister for Finance presented the Budget 2023 (the "Budget") on 27 September 2022. This is the annual statement on the proposed Irish government tax measures and budgetary expenditure.

The Irish Revenue Commissioners are increasingly exercising their statutory powers to compel taxpayers to produce documents and information, both for domestic tax enquiries and in response to exchange of information requests from foreign tax administrations. A recent UK First-Tier Tribunal decision in Lifeplus Europe Ltd v HMRC provides valuable guidance on the scope and limits of these information-gathering powers, particularly regarding the concepts of 'reasonably required' and 'possession or power' in th

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

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 is a leading European jurisdiction for the establishment of bond-issuing special purpose vehicles ("SPVs"), securitisation companies.

Set out below are five key considerations when dealing with stamp duty in the context of a share transfer.

On 1 December 2021, the EU published the recently approved Directive on public country-by-country reporting, Directive (EU) 2021/2101Opens in new window (the "CBCR Directive").

The High Court in Farrell & Sons (Garages) Limited v Revenue Commissioners [2024] IEHC 553 considered whether a taxpayer could overturn two tax settlements that it had entered into with Revenue in 1995.

On 13 October 2020, Ireland's Minister for Finance and Public Expenditure and Reform, Paschal Donohoe T.D., (the "Minister") delivered his Budget 2021 speech.