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 – Evaluating Targeted Anti-Avoidance In Irish Tax Appeals

The Irish Tax Appeal Commission (the "TAC") recently rejected a taxpayer's (the "Appellant") claim for capital gains tax ("CGT") deferral under section 586 TCA. This decision offers an insight into the approach of the TAC in considering targeted anti-avoidance provisions under Irish tax legislation.

M

Matheson

InDisputes: TAC Decision Adds Insight Into Operation Of R&D Tax Credit

The recent determination of the Tax Appeals Commission ("TAC") in case 165TACD2025 (the "Determination") provides an up-to-date insight into the application of some of the legislative requirements...

M

Matheson

The G7's Pronouncement On Pillar Two: What Does It Mean?

The statement issued by the G7 on 28 June 2025 signals that there are more changes to come to the Pillar Two rules. While the statement was broadly welcomed, it raises a number of questions...

European Union Tax

M

Matheson

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

The Susquehanna Case: The Court Of Appeal Rules On Tax Residence Of Disregarded US LLC

M

Matheson

Tax Group Update: July 2025

AC

Arthur Cox

Local Property Tax: Key Changes For Homeowners & Investors

MF

McCann Fitzgerald

Tax Changes For Charities And Sports Bodies

RL

RDJ LLP

AC

Arthur Cox

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

AC

Arthur Cox

Key Insights From Irish Revenue's 2024 Annual Report

M

Matheson

InDisputes: Irish Tax Appeals Commission Achieves Continued Efficiencies Against Ever Increasing Complexity

M

Matheson

Public Country-By-Country Reporting For Multinationals Commencing Imminently

M

Matheson

Corporate Tax 2025 - Ireland

MG

Maples Group

EU CryptoReg Roundup: August 2025

European Union Technology

W

Walkers

EU Pay Transparency Directive: What's Clear, What's Not (Video)

Ireland Employment

IL

Ius Laboris

The Representative Actions Directive And The Rise Of Artificial Intelligence

Ireland Technology

M

Matheson

Central Bank Issues Consultations On Proposed Updates To Its AIF Rulebook And The Central Bank UCITS Regulations

Ireland Finance

AC

Arthur Cox

AI On The Job: How AI Is Re-Shaping Employment Law

Ireland Technology

WF

William Fry

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Related Country Guides

Tax Treaties

Arthur Cox is a principal Irish advisor in the European CLO market. From advising the pre-eminent Irish-domiciled CLO managers to developing bespoke risk retention structures in Ireland using Section 110 vehicles...

AC

Arthur Cox

Corporate Tax 2025 - Ireland

Most often, businesses gravitate towards the LTD model due to its familiarity and simplicity. However, DACs and Irish Collective Asset Management Vehicles...

MG

Maples Group

Ireland's Finance Bill 2024 – Key Announcements

Ireland published Finance Bill 2024 (the "Bill") on 10 October 2024 to implement the changes announced by the Minister for Finance in Budget 2025 together with additional amendments to the Irish tax code.

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

CJEU Judgment On UK CFC Rules Contrasts With Apple Judgment

AC

Arthur Cox

Council Of The EU Reaches Agreement On The FASTER Directive

European Union Tax

AC

Arthur Cox

Matheson Comments On Design Of Proposed Irish Participation Exemption

M

Matheson

Changes To Ireland's Withholding Tax Rules From 1 April 2024

M

Matheson

See more

Income Tax

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

Tax Changes For Charities And Sports Bodies

The Act modifies the eligibility criteria for charities to qualify for tax relief on donations and imposes a time limit for applying income tax relief.

RL

RDJ LLP

Public Country-By-Country Reporting For Multinationals Commencing Imminently

For 2025, certain multinationals must publish financial, tax and business information online, on a country-by-country basis.

M

Matheson

Tax Controversy & Dispute Resolution Annual Report 2024

M

Matheson

Direct Tax Cases: Decisions From The Irish Courts And TAC Determinations

RL

RDJ LLP

Provisions On Time Limits For Revenue Assessments: O'Sullivan v Revenue

M

Matheson

Finance Act 2024: New Era For Pension Savings

Ireland Employment

WF

William Fry

Changes To The Taxation Of Charities Under The Finance Act 2024

Ireland Commercial

AC

Arthur Cox

Report On The Taxation Of Share-based Remuneration In Ireland

MF

McCann Fitzgerald

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Transfer Pricing

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

The Irish Revenue Commissioners ("Revenue") recently published their 2024 Annual Report (the "Report").

M

Matheson

Corporate Tax 2025 - Ireland

Most often, businesses gravitate towards the LTD model due to its familiarity and simplicity. However, DACs and Irish Collective Asset Management Vehicles...

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

OECD MAP And APA Statistics For 2023

M

Matheson

October 2024 - Tax

AC

Arthur Cox

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Corporate Tax

Doing Business In... 2025: Law And Practice

The judicial system in Ireland is established by the Constitution and the principal courts are the district courts and circuit courts (with limited jurisdiction), the High Court (with unlimited jurisdiction in civil...

Ireland Commercial

M

Matheson

How To Open A Company In Ireland

Ireland is an attractive place to do business due to a variety of factors

Ireland Commercial

Beach Weather | Legal Marketing

The Susquehanna Case: The Court Of Appeal Rules On Tax Residence Of Disregarded US LLC

The Court of Appeal recently affirmed a previous decision of the High Court, ruling that a disregarded US LLC was not a resident of the US for the purposes of the US-Ireland double tax treaty...

M

Matheson

Finance Bill 2025: Matheson Submission

Ireland Finance

M

Matheson

InDisputes: Irish Tax Appeals Commission Achieves Continued Efficiencies Against Ever Increasing Complexity

M

Matheson

Corporate Tax 2025 - Ireland

MG

Maples Group

Irish Incorporated Companies Listed In The US March 2025 - Tax

AC

Arthur Cox

Matheson Submission On Taxation Of Interest Consultation

M

Matheson

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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