Mondaq All Regions - Ireland: Tax
Walkers
The EC issued a negative decision against Ireland in the Apple State Aid case and instructed Ireland to recover up to €13bn plus interest of alleged State Aid from Apple for the years 2003 to 2014.
Walkers
The Court of Justice of the European Union (CJEU) delivered its judgment in the Brisal case in July which could result in a fundamental change to the manner in which withholding taxes...
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...
Maples and Calder
The Irish Minister of Finance announced on 6 September 2016 a series of highly targeted measures to amend tax rules that apply to qualifying companies within section 110 of the Irish SPVs.
Walkers
Section 110 companies that have no exposure to Irish real estate assets are unaffected by the proposed amendments.
Maples and Calder
Ireland has long been a leading location for international companies establishing a European base for their operations.
Maples and Calder
Ireland is the European jurisdiction of choice for corporate entities, including securitisation companies and investment funds.
Matheson
The Irish Revenue Commissioners ("Revenue") recently confirmed that Ireland's spontaneous exchange of information regime will apply to certain tax rulings issued as far back as 1 January 2010...
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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.
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
In his Budget speech on 11 October 2016, the Minister for Finance announced a comprehensive programme of targeted intervention against offshore tax evasion.
Matheson
Formal transfer pricing legislation was introduced in Ireland for the first time in 2010.
Maples and Calder
"Ireland...will become recognised as a place where good ideas can be transformed into excellent businesses and new jobs will be created as international investors and mobile entrepreneurs seek Ireland out as a location of choice. "
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...
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
The Irish Minister for Finance delivered his Budget 2016 (the "Budget") speech this week.
Mason Hayes & Curran
The Irish Finance Bill published on 22 October 2015 contains details of Ireland's response to Action 13 of BEPS minimum standard of country-by-country ("CBC") reporting.
Maples and Calder
Ireland has long been a leading location for international companies establishing a European base for their operations.
Maples and Calder
As highlighted in our Tax Update in March 2016, international tax developments continue to feature prominently on the global news agenda.
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