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Article and Insights
Dear CEO Letter on the Central Bank’s Key Regulation and Supervision Priorities for 2023
On 16 February 2023, the Central Bank published a Dear CEO Letter addressing the Central Bank's key regulation and supervision priorities for 2023.
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William Fry represents Cintra in landmark High Court tax case
Landmark tax case considered if the 2016 sale of shares by a Spanish company in an Irish PPP company was within the charge to Irish capital gains tax.
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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 service companies?
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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 MedTech companies considering M&A transactions in...
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Article and Insights
Recent TAC Determination Concerning EII
Recent Tax Appeals Commission (TAC) determination concerning the Employment and Investment Incentive (EII) scheme.
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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, affirming a determination of the Tax Appeals Commiss...
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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
The Tax Appeals Commission Annual Report 2021
On 25 April 2022, the Tax Appeals Commission published its annual report for 2021 (Report); the Report includes a wide range of metrics and indicat...
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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, the EU introduced the Dispute Resolution Mechanis...
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Article and Insights
Finance (Tax Appeals and Prospectus Regulation) Bill 2019
New legislation to amend the case stated procedure from a determination of a Tax Appeals Commissioner.
