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Ireland has increasingly become the jurisdiction of choice in Europe for establishing special purpose vehicles ("SPVs") to conduct structured finance or fund transactions.

The new Irish Transfer Pricing rules introduced by Finance Act 2019 apply to Accounting Periods starting on or after 1 January 2020.

The e-stamping system went live on 1 January 2010. In a previous article, in the November 2009 edition of "Irish Tax Review", I examined the risk management aspects of the operation of the e-stamping system.

The judicial system in Ireland is established by the Constitution of Ireland, the principal courts being the District Courts and Circuit Courts (with limited jurisdiction), the High Court...

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 ...

The Irish Minister for Finance delivered his Budget 2016 (the "Budget") speech this week.

The side-by-side package released by the OECD in early January was welcomed by the international tax community and heralded as demonstrating renewed commitment to international tax cooperation. While getting the agreement over the line was a triumph for international cooperation, that narrative misses what the side-by-side package means for international tax.

Current market conditions have given rise to significant opportunities in acquiring distressed debt internationally. Much of this debt has been lent for property acquisitions from Irish and other financial institutions.

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 assumes the Presidency of the Council of the European Union with an ambitious agenda centered on competitiveness, values, and security.

There was considerable domestic and international anticipation in advance of the Budget against a backdrop of significant recovery in the Irish economy.

On 1 October 2024, the Irish Minister for Finance ("the Minister") presented Budget 2025. The Budget takes place against a background of healthy tax revenues.

David Moran, Tax Manager with Grant Thornton is joined by Liam Naughton, Associate Director with our Private Client department in Grant Thornton.

On 26 March 2024, Directive (EU) 2024/927 amending AIFMD 2011/61/EU and the UCITS Directive 2009/65/EC relating to delegation arrangements...

How tax transparency rules affect lending to non-Irish limited partnerships with Irish partners. This forms part of the August 2026 Edition of FUNDed

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...