Ireland: Tax Authorities

The Tax Appeals Commission has ruled on a case involving pension arrears paid years after they were earned, determining how such lump-sum payments should be taxed under Irish law. The decision addresses whether backdated pension payments should be taxed in the year they relate to or the year they are actually received, with significant implications for taxpayers receiving delayed retirement benefits.

The European Commission has proposed consolidating nine separate Directives on Administrative Cooperation into a single recast directive, aiming to simplify the EU's tax information exchange framework while maintaining transparency. However, the proposal faces significant challenges including the incorporation of previously rejected "Unshell" provisions, the requirement for unanimous approval from all 27 Member States, and questions about whether the consolidation will deliver meaningful simplification for

The European Union has proposed a comprehensive recast of its Directive on Administrative Cooperation (DAC), aiming to consolidate nine existing directives into a single framework while addressing longstanding concerns about reporting burdens.

When lending to an Irish company under English or US law, specific filing and registration requirements apply to security documents.

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 High Court decision in Hamill v the Revenue Commissioners examines when taxpayers can invoke EU Charter protections in Irish tax disputes, particularly regarding fair procedures and access to information during VAT assessments.

Revenue has updated the Tax and Duty Manual on Payments on Termination of an Office or Employment or Removal from an Office or Employment.

The Irish Revenue Commissioners ("Revenue") have announced preparations for implementing mandatory eInvoicing and real-time digital reporting for domestic business-to-business ("B2B") transactions in Ireland.

On Tuesday 7 October, the Irish Budget was presented to the Irish Parliament. The Budget focused on investment in housing and infrastructure and increasing the competitiveness...