Ireland: Tax

The Tax Appeals Commission's 2025 annual report reveals significant trends in Irish tax dispute resolution, including a fourfold increase in appeal values and growing complexity of cases involving European law. With corporation tax disputes representing 64% of the quantum despite only 5% of appeals, and proposed legislative changes potentially shifting to public hearings, taxpayers face an evolving landscape requiring early preparation and strategic readiness.

The European Commission's DAC Recast proposal introduces sweeping changes to cross-border tax reporting obligations, including a significant carve-out for multinational groups subject to Pillar Two's 15% minimum tax rate. With the removal of generic Category A hallmarks and extended reporting deadlines, the reforms promise over €1 billion in annual compliance savings while maintaining robust anti-avoidance protections. How will these targeted simplifications reshape the landscape of mandatory disclosu

The European Commission has adopted a comprehensive Tax Simplification Package aimed at reducing administrative burdens and enhancing competitiveness for businesses operating across the EU. This package consolidates existing tax directives and introduces significant reforms to interest limitation rules, controlled foreign company provisions, and withholding tax exemptions, while establishing new minimum standards for R&D tax treatment to align the EU more closely with major trading partners.

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...

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.

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...

Legal privilege in tax matters operates differently across jurisdictions, and understanding these distinctions is critical for protecting confidential communications.

Large multinational enterprises face unprecedented public scrutiny as new EU transparency rules mandate the disclosure of country-by-country tax information for the first time. With the first wave of public reports set to be published in the coming months, how will MNEs navigate this new era of tax transparency and prepare for potential media attention around their global tax strategies?

The side-by-side package released by the OECD in early January was welcomed by the international tax community and heralded as demonstrating renewed commitment to international tax cooperation. While getting the agreement over the line was a triumph for international cooperation, that narrative misses what the side-by-side package means for international tax.

Ireland's EU Presidency brings unique insights into European legislative processes, while recent tribunal decisions and regulatory changes reshape the landscape for tax enquiries, transfer pricing adjustments, and foreign investment screening. These developments signal important shifts in how tax authorities exercise their powers and how cross-border transactions are scrutinized across EU member states.

The Court of Justice of the European Union has ruled on whether intra-group transfer pricing adjustments constitute consideration for separate supplies of services subject to VAT. While the judgment provides clarity on routine profit margin adjustments, it raises questions about the broader treatment of year-end transfer pricing adjustments and their VAT implications for multinational enterprises.

The Irish Revenue Commissioners are increasingly exercising their statutory powers to compel taxpayers to produce documents and information, both for domestic tax enquiries and in response to exchange of information requests from foreign tax administrations. A recent UK First-Tier Tribunal decision in Lifeplus Europe Ltd v HMRC provides valuable guidance on the scope and limits of these information-gathering powers, particularly regarding the concepts of 'reasonably required' and 'possession or power' in th