Ireland: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

InDisputes – Fair Procedures And The Charter: Application In Tax Disputes

The High Court decision in Hamill v the Revenue Commissioners examines when taxpayers can invoke EU Charter protections in Irish tax disputes, particularly regarding fair procedures and access to information during VAT assessments.

European Union Tax

M

Matheson

Revenue Confirms The ‘Large Corporates’ Within Phase One Of VAT Modernisation From November 2028

Revenue confirmed on 10 February 2026 that companies who deal with Revenue’s Large Cases Division and have an establishment in Ireland will be considered within scope for Phase One of Ireland’s VAT Modernisation programme. Therefore they will be subject to the first phase of implementation for mandatory eInvoicing and real-time reporting for domestic transactions from 1 November 2028.

M

Matheson

Muller: ‘Related Party’ Rules Retain Substantive Bite In LLP Structures

The UK Court of Appeal confirmed that the ‘related party’ rules in Part 8 of the Corporation Tax Act 2009 apply to LLP structures.

CW

Cadwalader, Wickersham & Taft LLP

Matheson Proposals To Improve Irish Tax Law In Finance Bill 2026

Matheson has submitted eight targeted recommendations to Ireland's Department of Finance aimed at modernizing the country's tax framework, addressing practical challenges ranging from dividend...

M

Matheson

Statutory Codification Of Foreign Entity Tax Classification In Ireland

MG

Maples Group

InDisputes – Hegarty v Revenue: High Court Overturns TAC On General Anti-Avoidance Rule

M

Matheson

Irish Lessors Fly Free Of Indian Tax

W

Walkers

MEMAP – Navigating An Efficient Path To Double Taxation Relief

M

Matheson

Large Corporates Within Scope For Phase One Of Ireland's VAT Modernisation Regime

MF

McCann Fitzgerald

VAT On Apartments: Revenue Guidance In Ireland

AG

Addleshaw Goddard

Tax Group Update: December 2025

AC

Arthur Cox

Disclosure Opportunity To Regularise Misclassification Of Self-Employment

RL

RDJ LLP

Irish Revenue Updates Guidance On Territorial Scope Of VAT Groups

MG

Maples Group

The EU Solve For Pillar Two – Can They Really Do That?

M

Matheson

From Copilot To Colleague: How Agentic AI Is Reshaping Work, Governance And Risk (Podcast)

Ireland Technology

WF

William Fry

Dublin Expected As The Venue For CAS Sports Arbitrations After UEFA Reform

Ireland Litigation

MF

McCann Fitzgerald

Arbitration And Business Decision (Video)

Ireland Litigation

Aceris Law

Apparent Obligation On Litigation Parties To Disclose Use Of AI Following Court Of Appeal Decision

Ireland Technology

RL

RDJ LLP

Horizon Scanner: Energy Planning Infrastructure And Construction April 2026 - Transport

European Union Energy

AC

Arthur Cox

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Related Country Guides

Tax Treaties

Matheson Proposals To Improve Irish Tax Law In Finance Bill 2026

Matheson has submitted eight targeted recommendations to Ireland's Department of Finance aimed at modernizing the country's tax framework, addressing practical challenges ranging from dividend...

M

Matheson

Irish Lessors Fly Free Of Indian Tax

Following a prolonged period of uncertainty on application of the India-Ireland double taxation treaty (IIDTT) to aircraft leasing arrangement between Irish special purposes entities...

W

Walkers

MEMAP – Navigating An Efficient Path To Double Taxation Relief

On 2 February 2026 the OECD published its Manual on Effective Mutual Agreement Procedures (2026 Edition) (the “MEMAP”). The MEMAP is a practical and aspirational ‘best practice’ guide for competent authorities and taxpayers on mutual agreement procedures (“MEMAP”) to resolve double taxation.

M

Matheson

Irish Revenue Updates Guidance On Territorial Scope Of VAT Groups

AC

Arthur Cox

2024 OECD MAP Statistics: Key Trends In MAP And APAS As Ireland Recognised As Most Improved Jurisdiction For APAS

AG

A&L Goodbody LLP

Irish Fund Succeeds In Claim For Relief Under The Ireland India Double Tax Treaty

MG

Maples Group

AC

Arthur Cox

Corporate Tax 2025 - Ireland

MG

Maples Group

Ireland's Finance Bill 2024 – Key Announcements

M

Matheson

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Inheritance Tax

Cross-Option Agreements – Safeguarding The Future Of The Family Business

When family members run a business together – whether as partners or shareholders in a family company – a critical question is, what should happen in the unfortunate circumstances...

AC

Arthur Cox

Deeds Of Variation: A Powerful Tool For Post-Death Planning

A will is often considered the final word on how someone's estate should be distributed — but that isn't always the case. In reality, many families discover that a will, even one carefully prepared, can create unforeseen consequences after death.

AC

Arthur Cox

Trusts For Business Owners: Asset Protection And Succession Planning

For business owners, especially those at the helm of family-run enterprise, Trusts offer more than just estate planning benefits. They provide practical legal structures to tackle real-world challenges...

Ireland Commercial

AC

Arthur Cox

Estate Planning For Business Owners With Cross Border Assets

AC

Arthur Cox

Disclaimers: Recent Case Law Issues

RL

RDJ LLP

Ireland Country Guide 2023

MG

Maples Group

Key Takeaways From The Tax Strategy Group Paper 2022 On Capital & Savings Taxes And Stamp Duty

RL

RDJ LLP

A Practical Cross-border Insight Into Private Client Work

M

Matheson

A Practical Cross-Border Insight Into Private Client Work

M

Matheson

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Income Tax

Irish Lessors Fly Free Of Indian Tax

Following a prolonged period of uncertainty on application of the India-Ireland double taxation treaty (IIDTT) to aircraft leasing arrangement between Irish special purposes entities...

W

Walkers

Disclosure Opportunity To Regularise Misclassification Of Self-Employment

On 11 September 2025 the Revenue Commissioners issued a press release announcing an opportunity for businesses to correct payroll tax issues for 2024...

RL

RDJ LLP

Budget 2026: Tax Measures To Support The Housing Market – Finance Bill Implementation

Further to our previous briefing on the residential-focused tax measures announced in Budget 2026, this update outlines the legislative provisions implementing those measures set out in the Finance Bill 2025 (the Bill).

AC

Arthur Cox

Finance Bill 2025: What You Need To Know

AC

Arthur Cox

Irish Budget 2026 – Implications For Irish And International Investors

MG

Maples Group

WF

William Fry

Ireland Budget 2026 – Tax Highlights

W

Walkers

New Revenue Guidance - Karshan Disclosure Opportunity

M

Matheson

Revenue Publishes New Guidance On Employee Misclassification Cases

AG

Addleshaw Goddard

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Transfer Pricing

OECD Awards Confirm Strength Of Ireland's Competent Authority

On 31 October 2025, the OECD published its 2024 statistics on Mutual Agreement Procedures ("MAPs") and Advance Pricing Agreements ("APAs") as part of the OECD's Tax Certainty Day.

M

Matheson

2024 OECD MAP Statistics: Key Trends In MAP And APAS As Ireland Recognised As Most Improved Jurisdiction For APAS

As part of its OECD Inclusive Framework on BEPS (IF) commitments, Ireland committed to implement BEPS Action 14 (Making Dispute Resolution Mechanisms More Effective) to resolve treaty-related disputes in a timely, effective and efficient manner.

AG

A&L Goodbody LLP

Transfer Pricing In Transition? A Review Of The Tax Court's Decision In Facebook's Transfer Pricing Case In Light Of Medtronic v. Commissioner

In recent years, the U.S. Tax Court has been at the center of high-stakes transfer pricing disputes involving multinational corporations and the Internal Revenue Service. Two of the most consequential cases—Facebook, Inc. v. Commissioner and Medtronic...

TC

Thompson Coburn LLP

Key Insights From Irish Revenue's 2024 Annual Report

M

Matheson

Corporate Tax 2025 - Ireland

MG

Maples Group

Three Things Irish Businesses - And Their Lawyers - Need To Consider In The Wake Of Trump's Tariffs

Worldwide International

MF

McCann Fitzgerald

Matheson Submission On Taxation Of Interest Consultation

M

Matheson

What's Another Year 2025 - Tax

European Union Tax

AC

Arthur Cox

Tax Controversy & Dispute Resolution Annual Report 2024

M

Matheson

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Latest Videos

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Budget 2025 – Highlights And Insights – Video Commentary Analysis (Video)

BW

Byrne Wallace

Budget Briefing 2025 – What Can Your Business Expect (Video)

BW

Byrne Wallace

In Conversation With Ireland's Minister For Finance Michael McGrath TD On The EU Minimum Tax Directive (Video)

MG

Maples Group

The Anti-Tax Avoidance Directive In Ireland

M

Matheson

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