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Ireland offers many advantages to companies seeking to establish a base in Ireland to exploit intellectual property.

Revenue have released a revised Code of Practice for Revenue Compliance Interventions (the "New Code") which will apply to all interventions notified on or after 1 May 2022.

Ireland has introduced Section 1009A of the Taxes Consolidation Act 1997, marking the first time Irish legislation directly addresses the tax transparency of foreign entities. This groundbreaking provision has significant implications for cross-border investment structures involving Irish funds, particularly those utilizing Delaware limited partnerships, U.K. LLPs, and U.S. LLCs, with downstream consequences for Pillar 2 and anti-hybrid mismatch rules.

IAS 36 ‘Impairment of Assets' prescribes the accounting for impairment reviews. While the guidance in this area has not changed in recent years, it still remains a challenging area...

The Irish Finance Bill 2019 was published on 17 October 2019 and contains a series of legislative tax measures.

A Financial Resolution was passed by the Irish Government on 19 May 2021 which inserts a new Section 31E into the Stamp Duties Consolidation Act 1999, imposing a stamp duty charge of 10%...

Further to our previous briefing on the residential-focused tax measures announced in Budget 2026, this update outlines the legislative provisions implementing those measures set out in the Finance Bill 2025 (the Bill).

This guide provides a brief overview of the legislation and related rules and regulations which govern the operation of pensions in Ireland.

The pace of change in international tax is dramatic. Each month brings new initiatives and developments at both national and supra-national levels.

The Universal Social Charge (USC) is a tax payable on gross income, including notional pay, after any relief for applicable capital allowances, but before pension contributions.

The Irish tax rules are found in a group of statutes that have been enacted by the Irish Parliament (the Oireachtas).

The Irish Budget for 2026 was announced by Minister Pascal Donohoe on 7 October 2025.

The judgment in the case of The Revenue Commissioners v Covidien Limited [2024] IEHC 192 was delivered on 11 April 2024 and upholds the earlier determination of the Tax Appeals Commission (TAC), 81TACD2022...

In this edition of the Maples Tax Update, we examine a number of current Irish and international tax issues:

There are two broad categories of mutual funds in Ireland.

Some of the most called-for changes implemented by the Bill limit the anti-avoidance provisions in and extend the scope of the dividend participation exemption...

Legal measures are now in place for corporate investment funds to re-domicile to Ireland. This paper considers some of the more practical questions facing asset managers considering re-domiciling funds to Ireland under the new regime and provides a guide as to how the process shall work in practice.