LATEST ARTICLES
Ireland
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...
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")...
Maples Group
The Finance (No.2) Act 2023 contained a number changes that aim to give clarity around areas including capital allowances and the calculation of profits for both lessors and lessees.
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
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...
Matheson
Ireland published Finance (No.2) Bill 2023 (the "Bill") on 19 October 2023 to implement the changes announced by the Minister for Finance...
Maples Group
Ireland deposited its instrument of ratification and final list of reservations and notifications with the OECD on 29 January 2019.
Matheson
On 13 July, the OECD published a second set of Administrative GuidanceOpens in new window on the GloBE rules (the "Updated Guidance"). The Updated Guidance includes details...
Matheson
The Matheson Horizon Tracker for Summer 2023 has been issued which includes an overview of the main domestic and EU legislative developments coming down the tracks from a tax perspective.
Maples Group
In this podcast, Andrew Quinn and William Fogarty discuss proposed new Irish withholding tax measures for payments to entities in "zero tax" jurisdictions.
Maples Group
In July 2023, the Irish Department of Finance published draft legislation containing new tax measures which would apply to certain payments from Irish companies.
Maples Group
In July 2023, the Irish Department of Finance published draft legislation containing new taxation measures which would apply to payments from Irish companies.
Maples Group
The Irish tax rules are found in a group of statutes that have been enacted by the Irish Parliament (the Oireachtas).
Maples Group
Businesses in Ireland tend to incorporate in order to take advantage of the benefits of separate legal entity status and limitation of liability.
Matheson
In December each year an annual Finance Act is passed by the Irish Parliament enacting substantive changes to tax law.
Matheson
The delayed implementation of pillar 1 of the OECD's global tax reform deal means many multinational groups will continue to incur digital services taxes — at least in the short term.
European Union
Matheson
In December each year an annual Finance Act is passed by the Irish Parliament enacting substantive changes to tax law.
Matheson
Ireland published Finance (No.2) Bill 2023 (the "Bill") on 19 October 2023 to implement the changes announced by the Minister for Finance (the "Minister") in Budget 2024O on 10 October 2023...
Mondaq Webinars
FREE News Alerts
Sign Up for our free News Alerts - All the latest articles on your chosen topics condensed into a free bi-weekly email.
Comparative Guides
Upcoming Events
Mondaq Advice Centres
