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...

Employers are urged to exercise renewed care when considering the tax treatment of out of court settlements reached with employees in respect of breaches of employment law on foot...

Since 2000 onwards the US IRS have been using the "John Doe" summonses to identify US tax-payers hiding money off shore without paying US tax.

The Revenue Commissioners last night published details of a support payment scheme introduced as part of the response by the Government to COVID-19.

On March 10th, 2021, the Workplace Relations Commission ("WRC") issued one of its first decisions on the operation of the Temporary Wage Subsidy Scheme ("TWSS") with a welcome ruling for the many employers

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.

The Tax Appeal Commission (the "TAC") recently upheld an assessment raised by Irish Revenue ("Revenue") for capital gains tax ("CGT") in respect of certain transfers of shares (the "Transaction").

The Irish Government has published a consultation on the potential introduction of a participation exemption for qualifying foreign dividends from Irish corporation tax from 1 January 2025

The Irish Finance Bill was published yesterday afternoon.

Instead, the treatment of crypto assets depends on the general principles of Irish tax law. Irish Revenue have also issued some guidance on particular tax aspects of crypto assets.

In April 2018 Revenue published a new section of its Tax and Duty Manual entitled "Tax Treatment of Income Arising from the Provision of Short-term Accommodation".

On 8 November 2022 the Court of Justice of the European Union (CJEU) delivered a significant body blow to the European Commission in the Fiat / Luxembourg State aid case.

The case involved former international cricketer and cricket commentator, Michael Vaughan, and his personal service company.

On 12 March 2024, the Tax Appeals Commission ("TAC") issued a decision of Commissioner Clare O'Driscoll (47TAC2024Opens in new window) confirming that withholding tax ("WHT")...

Following last year's landmark judgment in the Apple State aid case, the General Court of the European Union recently issued two important decisions in the area of State aid and tax policy.

The courts will generally be in favour of alternative dispute resolution and will often encourage parties to resolve disputes by mediation.

The key points relevant to multinational companies were announced last week and the Bill contains the details relating to those announcements.

A recent decision by the Indian Income Tax Appellate Tribunal ("ITAT") in the case of Vanguard Emerging Markets Stock Index Fund A Series...

The Irish Revenue Commissioners recently published a guidance note to clarify their position on the tax treatment of Irish investors investing in exchange traded funds (ETFs) domiciled outside Ireland.