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Article and Insights
Public Private Partnership Contracts – Tax Appeals Commissioner’s Recent Determination Provides Clarity for Foreign Shareholders
The Tax Appeals Commission recently determined that the public private partnership contract between a certain Irish company and the National Road A...
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Article and Insights
Multinationals and Intercompany Debt: The Tax Implications of Unwinding Intercompany Debt
A €25m tax battle before the Tax Appeals Commission clarifies the corporation tax treatment when intercompany debt is unwound.
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Article and Insights
ODCE Issues Guidance for Directors Affected by COVID-19 Pandemic
The ODCE has issued welcome guidance for directors concerned about restriction proceedings due to the COVID-19 pandemic
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Article and Insights
Finance Bill 2020 Proposals – Improvements to the Practice & Procedure of the Tax Appeals Commission
Budget 2021 was announced on 13 October 2020. In addition to the budget, the Finance Bill 2020 proposes certain changes to the practices and proced...