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The recently published annual report Opens in new windowof the Tax Appeals Commission ("TAC") for 2022 demonstrates the continued impressive performance of TAC as a forum for resolving Irish tax disputes...

The Irish Minister of Finance announced on 6 September 2016 a series of highly targeted measures to amend tax rules that apply to qualifying companies within section 110 of the Irish SPVs.

Ireland's Finance Act 2022 (the "Act") was signed into law on 23 November 2022 and some welcome amendments were made to the existing Research and Development ("R&D") tax credit regime.

On 22 October 2015 the Irish Finance Bill was published.

Due to the outbreak of COVID-19 and resulting restrictions on travel and meetings, it is necessary to find practical solutions to minimise disruptions to business, ...

In charge of Ireland for TMF Group, Ronan Reilly has a thing or two to say about the ease of doing business in his country.

Budget 2026 introduces a suite of real estate-focused tax measures aimed at addressing Ireland's ongoing housing supply challenges.

On 1 October, the Irish Minister for Finance (the "Minister") delivered the Budget statement for 2025. The Budget statement allows the Government to set out its spending priorities...

As more crypto currencies are brought to market and their attractiveness as an asset class broadens (despite their wild volatility swings in value), the taxation consequences of same takes on increasing importance...

The Irish Tax Appeals Commission (the "TAC") published its annual report for 2022 on 2 May 2023. The report details, in the words of its chairperson, Marie-Clare Maney, a "record-breaking year...

Directors of Irish resident companies who routinely travel to Ireland to attend board meetings may find they are unable to travel due to disruptions to airline schedules, lock-downs

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.

Ireland published Finance (No.2) Bill 2023 (the "Bill") on 19 October 2023 to implement the changes announced by the Minister for Finance (the "Minister") in Budget 2024O on 10 October 2023...

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).

1.1 How many income tax treaties are currently in force in your jurisdiction? As of September 2019, 74 treaties have been signed, 73 of which are in force.

In a welcome move which the Irish Government had flagged in the budget, Ireland’s latest Finance Bill introduces a scheme of capital allowances (tax depreciation) on capital expenditure incurred by companies on acquiring certain specified intangible assets.