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Ireland
Matheson
In a landmark decision, the Irish Tax Appeals Commission ("TAC"), have delivered their determination in the first ever transfer pricing case to be heard in Ireland (59TACD2024).
Matheson
On 8 May 2024, Matheson made a submission responding to a public consultation on the design of an Irish participation exemption.
Arthur Cox
In April 2024, the Department of Finance published a Strawman Proposal setting out some of the key potential design features of the new Irish participation exemption for foreign dividends...
Matheson
On 26 April 2024, the Revenue Commissioners ("Revenue") published an updated version of the Bilateral Advance Pricing Agreement Guidelines (the "New Guidance").
Arthur Cox
The Finance (No.2) Act 2023 introduced a significant change in respect of unapproved employee share option schemes by shifting the obligation to remit tax on the exercise of options...
Maples Group
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
Matheson
Changes to Ireland's withholding tax regime, introduced in Finance (No. 2) Act 2023, began to apply from 1 April 2024. The changes apply to deny exclusions...
Maples Group
Chambers Global Practice Guide - Corporate Tax 2024 Ireland...
Matheson
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")...
Matheson
On 29 January 2024 the OECD released its first aggregated results and statistics for the International Compliance Assurance Programme ("ICAP") (the "Statistics").
Maples Group
The Key Employee Engagement Programme ("KEEP") is a tax efficient share option scheme for small and medium-sized enterprises ("SMEs")...
Arthur Cox LLP Makes Submission To Department Of Finance On The Taxation Of Share-based Remuneration
Arthur Cox
Arthur Cox LLP has made a submission to the Department of Finance as part of the public consultation on the taxation of share-based remuneration.
William Fry
The update states that a taxpayer who wishes to continue to rely on an opinion or confirmation issued by Revenue in the period of 1 January 2018 to 31 December 2018...
Arthur Cox
The transposition of the EU Pillar 2 Directive setting down a minimum effective tax rate of 15% into Irish law has been completed before the 31 December 2023 deadline.
Maples Group
Since 1 January 2024, employers have a new reporting and withholding obligation regarding share option related taxes.
RDJ LLP
From 1 January 2024 a new mandatory filing obligation is imposed on the recipients of certain loans from close relatives.
European Union
Matheson
Businesses have long sought clarification on the interaction of VAT and transfer pricing ("TP") rules. The uncertainty relates primarily to whether TP adjustments...
Matheson
In December each year an annual Finance Act is passed by the Irish Parliament enacting substantive changes to tax law.
Maples Group
The Irish Finance (No.2) Act (the "Act") was signed into law on 18 December 2023. The Act gives effect to the tax changes outlined in Budget 2024.
Maples Group
The decision by the Minister for Finance Michael McGrath TD in September 2023 to progress with the introduction of a participation exemption for foreign dividends.
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