Ireland: Corporate 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.

If Budget 2025 was the ‘Windfall Budget' with one-off measures aplenty for all, with controls cast off in anticipation of an election...

The first Budget of the new Government's term, Ireland's Budget 2026 sets out a €9.4bn package focused on resilience...

Budget 2026 introduces a suite of real estate-focused tax measures aimed at addressing Ireland's ongoing housing supply challenges.

On September 10, 2024, the Court of Justice of the European Union (CJEU) issued its final judgment on the appeal against the General Court's judgment and confirmed the European Commission's Apple State aid decision.

Budget 2025 was presented to Dáil Éireann, the Irish parliament, today, Tuesday 1 October by the Minister for Finance.

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.