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.

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

Statutory Codification Of Foreign Entity Tax Classification In Ireland

Ireland has introduced Section 1009A of the Taxes Consolidation Act 1997, marking the first time Irish legislation directly addresses the tax transparency of foreign entities. This groundbreaking provision has significant implications for cross-border investment structures involving Irish funds, particularly those utilizing Delaware limited partnerships, U.K. LLPs, and U.S. LLCs, with downstream consequences for Pillar 2 and anti-hybrid mismatch rules.

MG

Maples Group

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

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

On 10 February 2026, Revenue confirmed which "large corporates" will fall 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

Tax Measures To Support The Housing Market – Update On Finance Bill 2025

AC

Arthur Cox

Irish VAT Groups – Revenue Announces Significant Changes To Territorial Application Of VAT Grouping Rules

M

Matheson

Irish Revenue Updates Guidance On Territorial Scope Of VAT Groups

AC

Arthur Cox

InDisputes – Land Development: When Is A Taxpayer Trading?

M

Matheson

OECD Awards Confirm Strength Of Ireland's Competent Authority

M

Matheson

Inside The AI Act: In Conversation With Dr. Laura Caroli (Podcast)

Ireland Technology

WF

William Fry

Managing AI Risk In Irish Litigation

Ireland Technology

WF

William Fry

Defamation Law Update: Ganley v. CNN Inc

Ireland Litigation

MF

McCann Fitzgerald

Pay Transparency Directive Update: EU Publishes Gender-neutral Job Evaluation And Classification Guidelines

Ireland Employment

AC

Arthur Cox

Asset Management & Investment Funds Update - January 2026

Ireland Finance

WF

William Fry

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Related Country Guides

Tax Treaties

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

Irish Revenue Updates Guidance On Territorial Scope Of VAT Groups

Revenue has published updated guidance in its Tax and Duty Manual (TDM) in light of the CJEU decisions in Skandia and Danske Bank.

AC

Arthur Cox

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

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

High Court Issues Judgment On Residence Of Delaware LLC Under US/Ireland Double Tax Treaty

AC

Arthur Cox

Irish Budget 2025: 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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