Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Tax Update Concerning Revenue Opinions/Confirmations
A taxpayer who wishes to continue to rely on an opinion or confirmation issued by Revenue in the ...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Consultant
Niamh Cacciato
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Where to Next for Islamic Finance?
As the world economy begins to pick itself up after the COVID-19 pandemic, investors and issuers ...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
What To Expect When You Are Legitimately Expecting
On 3 June 2020 Perrigo opened its case in the High Court in a bid to quash one of the most conten...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
VAT Treatment of Depository Services and Global Custody Services
On 23 May 2022, the Revenue Commissioners (Revenue) published a new Tax and Duty Manual, VAT trea...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Time to Abolish the Close Company Surcharge for Professional Service Companies
Is it time, from a policy perspective, to abolish the close company surcharge for professional se...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Stamp Duty Battle: Abbvie Wins Appeal Against €587m Irish Stamp Duty
A recent decision of the Tax Appeals Commission will peak the interests of Pharma, Healthcare and...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
SCARP Bill Passes Through Oireachtas
Companies (Rescue Process for Small and Micro Companies) Bill 2021 has successfully passed throug...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Revenue Guidance on the Tax Treatment of Additional Tier 1 Capital
Revenue have issued a new Tax and Duty Manual, providing guidance on the changes introduced by th...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Revenue Moving CG50A Application Process Online
Revenue has issued a new tax and duty manual, providing guidance on the new online application sy...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Recent TAC Determination Concerning EII
Recent Tax Appeals Commission (TAC) determination concerning the Employment and Investment Incent...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Protect your Professional Sports Club – Protect your IP
Sports clubs are becoming increasingly aware of the importance of intellectual property protectio...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Irish Tax Measures for 2021 in Response to COVID-19
In response to the spread of COVID-19, various business support measures have been put in place b...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Important Updates to the Temporary Wage Subsidy Scheme
The Minister for Finance has updated the level of wage subsidies potentially available to employe...
Partner
Catherine O’Flynn
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Employee or Self-Employed? High Court Delivers First Judgment on Employment Status in the Gig Economy
High Court delivers significant first judgment on employment status of pizza delivery drivers, af...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
COVID-19: The Key Question for Sport – to Cancel or to Postpone?
Sporting Competitions are faced with the unprecedented situation of being postponed indefinitely ...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
COVID-19 – Key Issues for the Food, Beverage and Agri-business Sector
The Food, Beverage & Agri-business sector is one of the hardest hit by COVID-19. In this article,...
Senior Associate
David O’Shea
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
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 ...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
The taxation of non-Irish resident landlords – Revenue manual published
The Revenue Commissioners (Revenue) have published their Tax and Duty Manual on Taxation of Non-I...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Legal News – July 2022
Welcome to the July 2022 edition of Legal News. Here is a selection of our recent publications on...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Legal News – April 2022
Here is a selection of our recent publications on subjects that may affect you or your business. ...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Legal News – May 2022
Here is a selection of our recent publications on subjects that may affect you or your business. ...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Legal News – March 2022
Here is a selection of our recent publications on subjects that may affect you or your business.
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Legal News – June 2022
Welcome to the June 2022 edition of Legal News. Here is a selection of our recent publications on...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Long Distance Employment Relationships – Trouble in Remote-Working Paradise?
Employers based in Ireland whose employees relocated abroad while working remotely must now navig...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Ireland Supports Mechanisms to Resolve Double Taxation Disputes Between Member States
To strengthen the mechanisms available to resolve double taxation disputes between Member States,...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
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 pr...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
COVID-19: Temporary Wage Subsidy Scheme – Insolvency Considerations
There have been some recent welcome clarifications about certain provisions of the Government's t...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Legal News – May
Welcome to the May 2020 issue of Legal News. We aim to keep you up to date on legal developments ...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Capital Acquisition Tax (“CAT”) Dwelling House Exemption
The qualifying conditions for the dwelling house exemption have changed with effect from 18 Decem...
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Extension of Filing Deadline for Funds Utilising the De Minimus Limit Rules
Revenue extends eight year deemed disposal reporting deadline for Irish funds
Array
(
[0] => WP_Term Object
(
[term_id] => 49
[name] => Article and Insights
[slug] => articlesinsights
[term_group] => 0
[term_taxonomy_id] => 49
[taxonomy] => category
[description] =>
[parent] => 0
[count] => 4878
[filter] => raw
[cat_ID] => 49
[category_count] => 4878
[category_description] =>
[cat_name] => Article and Insights
[category_nicename] => articlesinsights
[category_parent] => 0
)
)
Article and Insights
Revenue Guidance for Calculating Company’s Trade or Profession Profits
Irish Revenue issued new guidance on 1 July 2019 setting out the rules for companies in calculati...
Consultant
Breda Fitzmaurice
