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John Gill authored the Irish chapter of the Fourth Edition of The International Comparative Legal Guide to: Private Client 2015.

Lawyers advising a lender who is proposing to make a loan to a borrower incorporated or doing business in another jurisdiction need to be aware of a variety of issues that can affect the structure...

Corporate Tax 2019

Irish "CAT" applies to gifts and inheritances if either the disponer or the beneficiary is resident or ordinarily resident in Ireland or where the subject matter of the gift or inheritance comprises...

Ireland has become one of the most attractive locations for the establishment of regional, intermediate and top holding companies of both listed and private multinational groups that are seeking to optimise their operational and fiscal performance.

Ireland has long been a destination of choice for holding companies because of its low corporation tax rate of 12.5%, its participation exemption and the general ability to pay and receive dividends free of withholding tax.

The latest edition of our Funds Update - Ireland, a quarterly summary of Irish legal & regulatory, tax and listing developments in recent months.

Childcare Services Relief is granted on income arising from the provision of certain childcare services.

The Irish Finance Act 2019 was signed into law by the Irish President on 22 December 2019 and enacts EU Directive 2018/822 (so called "DAC6")

Ireland has now emerged as a favoured location for special purpose vehicles (SPVs) which are used in many financial transactions including securitisation and asset repackaging transactions.

What are the main trends/significant developments in the lending markets in your jurisdiction? There are two key trends. First, a resurgence in property-based lending by banks and alternative lenders.

On July 15, 2020, the European Union's second-highest court, the General Court (the "Court"), annulled the 2016 decision of the European Commission (the "Commission") ordering Ireland...

Budget 2023 was announced on 27 September 2022 (one month earlier than usual). This was Minister Donohoe's sixth budget speech and the third of the coalition government between Fianna Fáil, Fine Gael and the Green Party.

Irish Capital Acquisitions Tax ("CAT") is the name for the tax that applies to gifts and inheritances and it applies if either the disponer or beneficiary is a resident or ordinarily resident in Ireland.

In Global Legal Group's Global Legal Insights to Corporate Tax 2021, Andrew Quinn, Lynn Cramer and Niamh Cross provide an overview of key corporate tax developments and the tax climate in Ireland.