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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 contentious tax bills levied on a company in Ireland. T...
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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
The 2020 Global MNC Tax Complexity Project
The 2020 Global Multinational Corporation Tax Complexity Project, which ranks the complexity of the corporate income tax system faced by multinatio...
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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 place by European countries. In this article, we summ...
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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
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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 the Finance Act 2019 which provide parity of tax tre...
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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 by European countries. In this article, we summaris...
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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 September 2018. This was followed on Friday, 7 Septembe...
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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 taxation issues between EU Member States.
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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 on the various options for tax policy changes pri...
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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 national implementation will result in a non-uniform se...
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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, we highlight key cash flow issues and some of the...
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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 much needed cashflow for businesses at this challeng...
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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 which outlined accelerated loss relief for compani...
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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 of the consultation is to invite interested parti...
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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, difficult to apply and not having kept pace with the d...
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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 deadlines
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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...
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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 decision and the potential impacts.
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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 December 2019. The changes were introduced following a ...
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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 2019, the Department of Finance have issued a feedbac...
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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 date of the OECDs BEPS Project on local legislatio...
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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, as has been the trend in recent years, many of t...
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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.
