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A recent decision of the Tax Appeals Commission (TAC) concerned a successful appeal by a taxpayer against an assessment to corporation tax of c.€25m for the year ended 31 December 2013.

On 18 May 2022, the EU General Court ("General Court") upheld the European Commission's ("Commission") €28 million fine which was imposed on Canon Inc ("Canon") for gun-jumping in the context of a warehousing structure...

Relevant entities that were in existence before 22 June 2019 have until 22 November 2019 to report their beneficial ownership information to the RBO.

As part of its commitment to simplify EU rules and boost EU competitiveness, the European Commission published its sustainability omnibus proposal...

We expect to see a material update or publication from the European Commission in late February 2025 on the potential simplification of sustainability reporting obligations under the EU...

One of the amendments to the EU Securitisation Regulation which came into force in April 2021 required the European Banking Authority ("EBA") to publish a report on developing a sustainable securitisation framework...

On 21 April 2021, the EU published the first of two planned sets of performance criteria for environmentally sustainable activities under the Taxonomy Regulation.

The new rules have been the subject of lengthy stakeholder consultations and form part of a broader modernisation of Ireland's corporate tax code.

The Irish Revenue Commissioners (Revenue) recently published their 2018 annual report together with an analysis of corporation tax receipts for 2016 and 2017 (the Reports).

With just over one month to go before the 22 November deadline, less than 10% of companies have successfully filed beneficial ownership

In February 2024, our LGBTQ+ committee, Alliance, held a half-day workshop to set out goals and strategy for the next 18-24 months. This "Strategy Day" considered our organisational setup and our key ambitions.

Irish companies are required, pursuant to the Companies Act 2014 (the "Act"), to prepare and file financial statements at the Irish Companies Registration...

As 2025 comes to a close, we take a look back at some of Commercial Litigation's hot topics during the year.

The long-awaited Companies Bill 2012 ("Bill") published on 21 December 2012 is the product of extensive work by the Company Law Review Group ("CLRG") and in the words of Minister Bruton "is the largest substantive Bill in the history of the State".

The Act was commenced by the Minister for Business, Enterprise and Innovation on 21 August 2020.

In determining who the client is, outside counsel will usually consider those individuals who are expressly charged with seeking and receiving legal advice on behalf of the entity.

The new Irish Corporate Governance Code (the Irish Code) applies to financial years commencing on or after 1 January 2025 for Irish incorporated companies with an equity listing on Euronext Dublin...