Mondaq All Regions - Ireland: Tax
Maples and Calder
As highlighted by the Irish Times today, a charge to stamp duty arises on residential tenancies where the annual rent exceeds €30,000 a year (€2,500 per month).
Maples and Calder
In 2016, Ireland introduced a new withholding tax on distributions from Irish regulated funds which invest in Irish real estate (IREFs).
Maples and Calder
VAT on legal fees is a continual headache for many property companies. Typically Irish borrowers will have to fund the lending bank's legal fees.
Matheson
Ireland introduced formal transfer pricing legislation for the first time in 2010.
Maples and Calder
On 7 June 2017, over 70 Ministers and other high level government representatives participated in the signing ceremony of the Multilateral Convention to Implement Tax Treaty Related Measures to...
Matheson
The Irish Revenue Commissioners ("Irish Revenue") has relaunched its cooperative compliance framework ("CCF") for large cases division ("LCD") taxpayers with effect from January 1 2017.
Matheson
"It's very innovative, it's new and it's unprecedented" is how Pascal Saint-Amans, Director of the Centre for Tax Policy and Administration at the OECD, described the Multilateral Convention...
Maples and Calder
In this edition of the Maples and Calder Tax Update, we focus on both Irish and international tax developments.
Mason Hayes & Curran
As the UK and US move towards lower corporate tax rates and the OECD BEPS project progresses, we examine the impact on Ireland's corporation tax regime in 2017.
Matheson
Partner Joe Duffy and Solicitor Tomแs Bailey discuss the impact of the Anti-Tax Avoidance Directive on Irish law.
Matheson
Irish "CAT" applies to gifts and inheritances if either the disponer or the beneficiary is resident or ordinarily resident in Ireland or where the subject matter of the gift or inheritance comprises...
Maples and Calder
Q. How many income tax treaties are currently in force in your jurisdiction? As of August 2016, 72 treaties have been signed, of which 70 are in force.
Matheson
The primary Irish transfer pricing legislation is contained in Part 35A of the Taxes Consolidation Act 1997 (the ''TCA'') which applies to accounting periods commencing on or after January 1, 2011...
Matheson
Ireland's annual budget statement was announced by the Minister of Finance on October 11 2016. The minister confirmed Ireland's commitment to the 12.5% corporation tax rate...
Dillon Eustace
As readers may be aware on 6th September 2016 the Irish Minister of Finance announced proposed amending legislation to Section 110 of the Taxes Consolidation Act...
Matheson
In his Budget speech on 11 October 2016, the Minister for Finance announced a comprehensive programme of targeted intervention against offshore tax evasion.
Walkers
Jonathan Sheehan gives an Irish perspective in the October 2016 edition of The American Lawyer on the European Commission's decision that Ireland granted undue tax benefits of up to EUR13 billion, plus interest, to Apple.
Maples and Calder
The Irish Minister for Finance presented Budget 2017 in the Irish Parliament on 11 October 2016. The domestic measures announced are generally cautious and modest, against a backdrop of a growing economy.
Maples and Calder
The Irish real estate market has undergone significant restructuring in recent years and today, the investor profile is dominated by large Irish institutional investors and international real estate funds.
Dillon Eustace
On 6th September the Irish Minister of Finance announced proposed amending legislation to Section 110 of the Taxes Consolidation Act...
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Matheson
"It's very innovative, it's new and it's unprecedented" is how Pascal Saint-Amans, Director of the Centre for Tax Policy and Administration at the OECD, described the Multilateral Convention...
Matheson
The Irish Revenue Commissioners ("Irish Revenue") has relaunched its cooperative compliance framework ("CCF") for large cases division ("LCD") taxpayers with effect from January 1 2017.
Walkers
Jonathan Sheehan gives an Irish perspective in the October 2016 edition of The American Lawyer on the European Commission's decision that Ireland granted undue tax benefits of up to EUR13 billion, plus interest, to Apple.
Matheson
Formal transfer pricing legislation was introduced in Ireland for the first time in 2010.
Walkers
The introduction of a "knowledge development box" in Ireland from 1 January 2016 has further enhanced Ireland's intellectual property ("IP") tax regime and bolstered Ireland's reputation...
Maples and Calder
The Irish Minister for Finance presented Budget 2017 in the Irish Parliament on 11 October 2016. The domestic measures announced are generally cautious and modest, against a backdrop of a growing economy.
Mason Hayes & Curran
As the UK and US move towards lower corporate tax rates and the OECD BEPS project progresses, we examine the impact on Ireland's corporation tax regime in 2017.
Maples and Calder
The next step for all Irish entities which are classified as Financial Institutions ("FIs") for FATCA purposes is to submit a return (the "FATCA Return") to Irish Revenue setting out details of any US reportable accounts they may have maintained during the 2014 calendar year, or to confirm by way of nil return that they maintained no such accounts.
Matheson
Ireland's annual budget statement was announced by the Minister of Finance on October 11 2016. The minister confirmed Ireland's commitment to the 12.5% corporation tax rate...
Maples and Calder
In this edition of the Maples and Calder Tax Update, we focus on both Irish and international tax developments.
Maples and Calder
Q. How many income tax treaties are currently in force in your jurisdiction? As of August 2016, 72 treaties have been signed, of which 70 are in force.
Walkers
The decision of the United Kingdom to leave the European Union was one of shock and regret for most Irish businesses. Ireland is the UK's closest neighbour and the member state with the deepest political, social and economic ties.
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