Ireland: Capital Gains Tax

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

A recent decision by the Indian Income Tax Appellate Tribunal ("ITAT") in the case of Vanguard Emerging Markets Stock Index Fund A Series...

MG

Maples Group

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

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

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

Finance Bill 2025: Matheson Submission

Ireland Finance

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Matheson

The Commencement Of The Angel Investment Scheme

AC

Arthur Cox

Tax Controversy & Dispute Resolution Annual Report 2024

M

Matheson

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

RL

RDJ LLP

Report On The Taxation Of Share-based Remuneration In Ireland

MF

McCann Fitzgerald

Irish Finance Bill 2024 – Implications For International And Irish Business

Ireland Finance

MG

Maples Group

Budget 2025 And Changes To Residential Zoned Land Tax

MF

McCann Fitzgerald

Highlights From Irish Finance Bill 2024

AC

Arthur Cox

Ireland Introduces A Participation Exemption For Foreign Distributions

European Union Tax

AC

Arthur Cox

Irish Budget 2025 – Implications For International And Irish Business

MG

Maples Group

Funds Quarterly Legal And Regulatory Update: 1 April 2025 - 30 June 2025

Ireland Finance

DE

Dillon Eustace

CSRD: Recent Developments Impacting Irish Companies

Ireland Commercial

DE

Dillon Eustace

AI And Funds Tokenization: The Regulatory Experiences In Ireland To Date

Ireland Finance

DE

Dillon Eustace

Doing Business In... 2025: Law And Practice

Ireland Commercial

M

Matheson

ESMA Publishes Technical Advice On Review Of The UCITS Eligible Assets Directive

European Union Finance

DE

Dillon Eustace

This was the first budget delivered by Minister Chambers, and the media had billed it as a pre-election "giveaway" budget based on a record surplus.

WF

William Fry

Budget 2025 – The Windfall Budget

With a record tax revenue to report for 2024 of €105.7 billion (€59.3 billion in 2019), including the corporation tax receipts and receipts from the Apple Windfall, the new Minister for Finance...

RL

RDJ LLP

Tax: Recent Tax Appeals Commission Determinations And Court Judgments (3 Of 2024)

The Tax Appeals Commission and the Courts have considered the following questions in recent months...

RL

RDJ LLP

Irish Participation Exemption For Foreign Dividends: Consultation On Proposed Introduction In Finance Act 2024

The Irish Government has published a consultation on the potential introduction of a participation exemption for qualifying foreign dividends from Irish corporation tax from 1 January 2025

MG

Maples Group

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

M

Matheson

Corporate Tax 2024

MG

Maples Group

Keeping On Top Of Your KEEP Obligations

MG

Maples Group

Finance Dublin - Irish Tax Monitor February

MG

Maples Group

Lending To A Company In Ireland: Structuring The Transaction

Ireland Commercial

MG

Maples Group

Irish Finance (No.2) Act – Implications For International And Irish Business

European Union Tax

MG

Maples Group

Finance Dublin - Irish Tax Monitor

MG

Maples Group

Tax Update - August

M

Matheson

Stamp Duty And Share Transfers: Five Key Considerations

Ireland Commercial

O

Ogier

Irish Budget 2024 Implications For International And Irish Business

MG

Maples Group

Finance Dublin - Irish Tax Monitor

Following approval by the European Commission, updates to Ireland's KEEP regime have recently commenced. Can you outline the changes and their implications for SMEs and employees...

MG

Maples Group

Tax Update - August

On 13 July, the OECD published a second set of Administrative GuidanceOpens in new window on the GloBE rules (the "Updated Guidance"). The Updated Guidance includes details...

M

Matheson

Stamp Duty And Share Transfers: Five Key Considerations

Set out below are five key considerations when dealing with stamp duty in the context of a share transfer.

Ireland Commercial

O

Ogier

Irish Budget 2024 Implications For International And Irish Business

On 10 October 2023, the Irish Minister for Finance presented Budget 2024. This is Ireland's annual statement on proposed tax measures and budgetary expenditure.

MG

Maples Group

WF

William Fry

InDisputes: Revenue Hedging Bets With Double Assessments

The Tax Appeal Commission (the "TAC") recently upheld an assessment raised by Irish Revenue ("Revenue") for capital gains tax ("CGT") in respect of certain transfers of shares (the "Transaction").

M

Matheson

Ireland Country Guide 2023

The Irish tax rules are found in a group of statutes that have been enacted by the Irish Parliament (the Oireachtas).

MG

Maples Group

Irish Real Estate Loans - Recent Case Law

A recent Irish Tax Appeals Commission (the "TAC") determination (72TACD2023) confirms that loans secured on Irish land are within the scope of Irish capital gains tax.

MG

Maples Group

Corporate Tax 2023

Businesses in Ireland tend to incorporate in order to take advantage of the benefits of separate legal entity status and limitation of liability.

MG

Maples Group

Share Option Tax Implications For Employees

MG

Maples Group

InDisputes: High Court Upholds TAC Determination On Time Limits

M

Matheson

Welcome Changes To The Key Employee Engagement Programme

MG

Maples Group

High Court Decision Provides Clarity To Foreign Shareholders

WF

William Fry

InDisputes: No CGT On Shares Deriving Value From Licence Over Land?

M

Matheson

Equity Incentives And Share Schemes

AC

Arthur Cox

Tax Comparative Guide

M

Matheson

Budget 2023 And The Agri-Business Sector

WF

William Fry

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

RL

RDJ LLP

Multinationals And Intercompany Debt: The Tax Implications Of Unwinding Intercompany Debt

WF

William Fry

The Taxation Of Crypto Currency In Ireland

S

Sabios

InDisputes Series: Challenging Tax Assessments - Thinking Outside The Code

European Union Tax

M

Matheson

Unapproved Share Option Plans – What To Do When Notified Of A Revenue Compliance Intervention?

M

Matheson

A Practical Cross-border Insight Into Private Client Work

M

Matheson

Tax Time Podcast – Budget 2022 Special

GT

Grant Thornton

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