The Department of Finance recently published an implementation plan (the ‘Implementation Plan' – available here) providing an update on the recommendations included in the Funds Sector 2030 report (the ‘Report' – available here).

As a relatively small nation, Ireland’s migratory and economic patterns can be quite easily documented.

On 20 October 2016, the Irish Minister for Finance published draft legislation amending the tax treatment of regulated Irish funds which invest in Irish property. The legislation imposes a 20% withholding tax on distributions and redemptions from Irish property funds.

The deadline for filing IREF returns for years ending July – December 2020 is on or before 30 July 2021.

RDJ Senior Associate Mark Ludlow is a regular contributor to the Irish Tax Review, writing the feature Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations.

The Irish High Court has overruled the Tax Appeals Commission ("TAC") and confirmed that a loan write-off was not taxable in the recent case of Arlum Limited v Revenue Commissioners.

The Tax Appeals Commission has ruled on a case involving pension arrears paid years after they were earned, determining how such lump-sum payments should be taxed under Irish law. The decision addresses whether backdated pension payments should be taxed in the year they relate to or the year they are actually received, with significant implications for taxpayers receiving delayed retirement benefits.

The Irish government announced its intention to introduce an ATAD1 compliant interest limitation rule into Irish law with effect from 1 January 2022.

The introduction of a "knowledge development box" in Ireland from 1 January 2016 has further enhanced Ireland's intellectual property ("IP") tax regime and bolstered Ireland's reputation...

Important measures for international investors in Ireland and investment managers with Irish investment funds and SPVs.

Revenue has published updated guidance in its Tax and Duty Manual (TDM) in light of the CJEU decisions in Skandia and Danske Bank.

On 8 May 2024, Matheson made a submission responding to a public consultation on the design of an Irish participation exemption.

The progress of the 11 EU Member States, who committed in principle to enhanced co-operation on the Financial Transactions Tax, has been glacial.

Arthur Cox LLP provided a detailed response to the Irish Department of Finance, with recommendations on how to reform the rules for the taxation of interest in Ireland.

Up to its exit from the Irish market, Ulster Bank was the last remaining licensed savings carrier for the purposes of operating Save As You Earn (SAYE) incentive schemes in Ireland.

As highlighted by the Irish Times today, a charge to stamp duty arises on residential tenancies where the annual rent exceeds €30,000 a year (€2,500 per month).

As noted in Saturday's Irish Times, Budget 2018 may increase stamp duty rates on commercial property.

The Tax Appeals Commission and the Courts have considered the following questions in recent months...

It was announced on 28 November 2013 that the Ukrainian Cabinet has ratified the Ukraine/Ireland double taxation agreement.

On 1 January 2024, the new enhanced reporting requirements (ERR) for certain non-taxable benefits are due to come into effect (subject to a Commencement Order).