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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...
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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...
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Article and Insights
The 2020 Global MNC Tax Complexity Project
The 2020 Global Multinational Corporation Tax Complexity Project, which ranks the complexity of t...
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Taxand: Strong M&A activity forecast for H2 after fast start to 2021
Taxand’s 2021 Guide provides commentary and insights into the tax treatment of global M&A deals.
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Article and Insights
Summary of Irish Tax Measures Announced in Response to the Spread of COVID-19
In response to the spread of the COVID-19, various business support measures have been put in pla...
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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...
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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...
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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...
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Article and Insights
Ireland’s Corporation Tax Roadmap – The Rules of the Road are Changing
The Department of Finance published "Ireland's Corporation Tax Roadmap" (the Roadmap) on 5 Septem...
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Article and Insights
EU Tax Dispute Resolution Directive Entered into Force on 1 July 2019
EU Tax Dispute Resolution Directive aims to streamline the dispute resolution process for double ...
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Article and Insights
Department of Finance: Tax Strategy Group issues papers on tax policy changes
This article analyses the recently issued Department of Finance's Tax Strategy Group (TSG) papers...
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Article and Insights
DAC 6 Update – European Implementation
While DAC 6 proposes a uniform mandatory disclosure rule framework, it can be expected that natio...
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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,...
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Article and Insights
Accelerated Loss Relief for Companies
In response to the COVID-19 pandemic, Irish Revenue released an eBrief on the July Jobs Stimulus ...
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Article and Insights
Acceleration of Tax Refunds and Maximising Reliefs
William Fry Tax Advisors identify a range of tax efficiencies/opportunities which can generate mu...
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Article and Insights
Tax Treaty Policy Consultation
The Irish Department of Finance recently launched its Tax Treaty Policy Consultation. The purpose...
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Article and Insights
Summary of Irish and International Tax Measures in Response to COVID-19 & Future Developments
Summary of Irish and international tax measures in response to COVID-19 & future developments.
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Article and Insights
Review of the VAT Rules for Financial and Insurance Services
The current VAT rules for financial and insurance services are criticised for being complex, diff...
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Article and Insights
EU Agrees Optional Six-Month Deferral for DAC 6 Tax Reporting Deadlines
On 3 June 2020 EU member states agreed an optional six-month deferral for DAC 6 tax reporting dea...
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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 pr...
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Article and Insights
Cayman Islands Added to EU Blacklist
With the Cayman Islands being added to the EU's blacklist, we outline the reasons for the decisio...
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Article and Insights
Dunnes Stores Appeal Case on Plastic Bag Levy
The recent Supreme Court judgment of Mr Justice MacMenamin in Dunnes Stores v Revenue Commissio...
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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...
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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
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Article and Insights
No-deal Brexit Bill Proposes Changes to Tax Legislation
Various provisions of tax law will be amended to maintain status quo in the event of no-deal Brexit
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Article and Insights
Department of Finance Publishes Proposed Draft Transfer Pricing Legislation
Following on from "Ireland's Transfer Pricing Rules Public Consultation" launched in February 201...
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Article and Insights
Global BEPS Report 2017: Impact of BEPS across Taxand Jurisdictions
The recently published Global BEPS Report 2017 report aims to provide a summary of the impact to ...
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Article and Insights
Budget 2019
Budget 2019 was announced on 9 October 2018. This was Minister Donohoe's second Budget speech and...
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Article and Insights
Tax Strategy Papers – A Glimpse of the Future for Irish Corporation Tax
Government publishes Tax Strategy Group papers to outline options for 2019 budget.
