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In December each year an annual Finance Act is passed by the Irish Parliament enacting substantive changes to tax law.

With a record tax revenue to report for 2024 of €105.7 billion (€59.3 billion in 2019), including the corporation tax receipts and receipts from the Apple Windfall, the new Minister for Finance...

Ireland's Budget 2027 shifts focus from major tax reforms to infrastructure delivery and development acceleration. With €20.3 billion allocated to capital expenditure and targeted measures for housing, energy, and transport, the budget emphasizes removing bottlenecks and improving efficiency. Notable changes include reduced investment undertaking tax rates, a new derelict property tax, and modifications to capital gains tax treatment for development land.

Large multinational enterprises face unprecedented public scrutiny as new EU transparency rules mandate the disclosure of country-by-country tax information for the first time. With the first wave of public reports set to be published in the coming months, how will MNEs navigate this new era of tax transparency and prepare for potential media attention around their global tax strategies?

On 10 October 2023, the Irish Minister for Finance presented Budget 2024. This is Ireland's annual statement on proposed tax measures and budgetary expenditure.

Welcome to the latest edition of our Indirect Tax Quarterly Update which covers a range of topical international VAT issues which have an impact on both Irish and EU based businesses:

As we start a new year, we present a look back at the work, legal developments and team growth that kept our Tax Group busy in 2025.

As expected, Ireland has published the draft legislation on the interest limitation rule in the Finance Bill 2021 (the "Finance Bill") as required by the Anti-Tax Avoidance Directive ("ATAD").

The UK chancellor Kwasi Kwarteng's mini-budget sending the pound to a historical low (for a while at least) and increasing the cost of borrowing for the UK government by 100 basis points was certainly at the ...

If Budget 2025 was the ‘Windfall Budget' with one-off measures aplenty for all, with controls cast off in anticipation of an election...

Ireland has a number of important attributes which make it stand out as an excellent location for establishing business. Attracting foreign direct investment remains a key focus for Ireland and a number of global businesses (such as SAP, Allianz, Bayer and Deutsche Bank) have located part of their European operations here.

With 7 weeks to go until Brexit (unless an extension is agreed by the EU and UK to the Article 50 notice), a no-deal Brexit remains a possibility.

Overseas investors have been circling and private equity groups have started investing heavily in Irish real estate.

Changes to Ireland's withholding tax regime, introduced in Finance (No. 2) Act 2023, began to apply from 1 April 2024. The changes apply to deny exclusions...

Multinational groups continually review their position in terms of optimal location for operational and fiscal purposes.

Two measures introduced in the Finance (No.2) Act 2013 are of particular relevance to those involved in debt restructuring and distressed businesses.

In the recent case 196TACD2025, the Irish Tax Appeals Commission ("TAC") considered two interesting points; (i) whether a taxpayer was carrying on a trade of land development and entitled...