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The Irish Finance Bill 2020 has now been published and contains the legislation to implement the Irish Budget measures of 13 October 2020...

On 26 April 2024, the Revenue Commissioners ("Revenue") published an updated version of the Bilateral Advance Pricing Agreement Guidelines (the "New Guidance").

Ireland published Finance Bill 2019 on 17 October 2019. The Bill includes provisions to implement previously announced changes to Ireland's transfer pricing regime and the introduction of ...

On 2 September 2019, the Irish Department of Finance issued a feedback statement outlining changes that will be made to the Irish transfer pricing rules with effect from 1 January 2020.

There has been a marked increase in enquiries initiated by the Irish Revenue Commissioners ("Irish Revenue") in recent years, with a resulting increase in the number of amended tax assessments ...

The Irish Finance Bill 2018 (the ‘‘2018 Bill'') introduced a legislative amendment with respect to the application of domestic time limits under the Mutual Agreement Procedure (‘‘MAP'').

Most notably, the Bill includes provisions to implement the interest limitation rules and anti-reverse hybrid rules arising from the EU Anti-Tax Avoidance Directive ("ATAD").

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

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

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...

The European Commission has adopted a comprehensive Tax Simplification Package aimed at reducing administrative burdens and enhancing competitiveness for businesses operating across the EU. This package consolidates existing tax directives and introduces significant reforms to interest limitation rules, controlled foreign company provisions, and withholding tax exemptions, while establishing new minimum standards for R&D tax treatment to align the EU more closely with major trading partners.

The judicial system in Ireland is established by the Constitution of Ireland, the principal courts being the District Courts and Circuit Courts (with limited jurisdiction)...

Ireland's corporation tax regime has long been a core part of its economic policy mix and is a long-standing anchor in respect of its offering on foreign direct investment.

As highlighted in our Tax Update in March 2016, international tax developments continue to feature prominently on the global news agenda.

The Irish Finance Bill 2024 has been published. It contains the measures announced by the Irish Minister for Finance in his Budget speech on 2 October 2024...

In the Chambers Global Practice Guide to Corporate Tax 2020, Andrew Quinn and David Burke discuss Irish corporate tax law and practice at key transactional stages for crucial aspects of doing business.