Ireland: Tax Authorities

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 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

Last week, the EU announced that it has reached political agreement on the reform of the EU Customs Union, representing the most significant overhaul of the EU customs legal framework since the establishment of the Customs Union in 1968. It was also announced that Lille (France) will host the new EU Customs Authority.

Against a backdrop of sustained political pressure to address Europe’s innovation and competitiveness gap, the European Commission has published its long-anticipated legislative proposal for an EU-wide corporate legal form, commonly referred to as “EU Inc”. The proposal forms the centrepiece of a new “28th regime” corporate legal framework, introducing a harmonised EU-wide company form aimed primarily at supporting startups and scaleups, while being open to all founders and companies across the Union.

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.

On 30 September 2025, the European Commission (the Commission) published its recommendation on Increasing the Availability of Savings and Investment Accounts...

Revenue have published a new Tax and Duty ManualOpens in new window which provides details of an opportunity granted to employers to correct payroll tax issues...

One of the core commitments of the G7's June announcement on the global minimum tax was to address any substantial risks of an uneven playing...