Ireland: Tax Authorities

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Statutory Codification Of Foreign Entity Tax Classification In Ireland

Ireland has introduced Section 1009A of the Taxes Consolidation Act 1997, marking the first time Irish legislation directly addresses the tax transparency of foreign entities. This groundbreaking provision has significant implications for cross-border investment structures involving Irish funds, particularly those utilizing Delaware limited partnerships, U.K. LLPs, and U.S. LLCs, with downstream consequences for Pillar 2 and anti-hybrid mismatch rules.

MG

Maples Group

Large Corporates Within Scope For Phase One Of Ireland's VAT Modernisation Regime

On 10 February 2026, Revenue confirmed which "large corporates" will fall within scope for Phase One of Ireland's VAT modernisation regime.

MF

McCann Fitzgerald

The EU Solve For Pillar Two – Can They Really Do That?

Over the coming twelve months, the EU must confront some challenging Pillar Two issues, including addressing the G7 ‘side-by-side' deal on Pillar Two before the end of December...

M

Matheson

InDisputes – Land Development: When Is A Taxpayer Trading?

In the recent case 196TACD2025, the Irish Tax Appeals Commission ("TAC") considered two interesting points; (i) whether a taxpayer was carrying on a trade of land development and entitled...

M

Matheson

Interest Taxation Reform: An Overview Of The Phase One Feedback Statement

AC

Arthur Cox

Irish Pillar Two Update: Recent Developments And Upcoming Deadlines

M

Matheson

Bloomberg Tax – Ireland Country Guide 2025

MG

Maples Group

Key Changes In Ireland's Finance Bill 2025

Ireland Finance

M

Matheson

2024 OECD MAP Statistics: Key Trends In MAP And APAS As Ireland Recognised As Most Improved Jurisdiction For APAS

AG

A&L Goodbody LLP

Revenue Issues New Guidance On Termination Payments

Ireland Employment

AC

Arthur Cox

Mandatory EInvoicing And Real-Time Reporting Coming To Ireland

M

Matheson

US Company Listed Update October 2025 - Tax

AC

Arthur Cox

Budget 2026: Tax Measures To Support The Housing Market

AC

Arthur Cox

Tax - Irish Incorporated Companies Listed In The US March 2025

AC

Arthur Cox

EDPB 2025 Annual Report: Recent Trends

Ireland Privacy

MF

McCann Fitzgerald

Horizon Scanner Finance April 2026 - Thought Leadership

Ireland Finance

AC

Arthur Cox

Inside The AI Act: In Conversation With Dr. Laura Caroli (Podcast)

Ireland Technology

WF

William Fry

Legal News - April 26

Ireland Commercial

WF

William Fry

Webinar: The Evolving Landscape Of European ETFs (Video)

Ireland Finance

DE

Dillon Eustace

European Commission Publishes Recommendation On Savings And Investment Accounts

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

Ireland Finance

DE

Dillon Eustace

New Revenue Guidance - Karshan Disclosure Opportunity

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...

M

Matheson

Tax Update: Is Pillar Two About To Mirror GILTI?

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...

M

Matheson

Revenue Publishes New Guidance On Employee Misclassification Cases

The Revenue Commissioners have issued a new guidance note offering employers a final opportunity to address misclassification issues following the Supreme Court decision...

AG

Addleshaw Goddard

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

MG

Maples Group

Doing Business In... 2025: Law And Practice

Ireland Commercial

M

Matheson

InDisputes – Evaluating Targeted Anti-Avoidance In Irish Tax Appeals

M

Matheson

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

M

Matheson

Clean Industrial Deal State Aid Framework – An Opportunity To Accelerate Renewable Energy Development

AC

Arthur Cox

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

European Union Tax

M

Matheson

Cross-Option Agreements – Safeguarding The Future Of The Family Business

AC

Arthur Cox

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

Tax Changes For Charities And Sports Bodies

RL

RDJ LLP

Cross-Option Agreements – Safeguarding The Future Of The Family Business

When family members run a business together – whether as partners or shareholders in a family company – a critical question is, what should happen in the unfortunate circumstances...

AC

Arthur Cox

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

Tax Group Update: July 2025

As the first half of the year draws to a close, we present an overview of some of the work that has kept our Tax Group busy in 2025.

AC

Arthur Cox

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

AC

Arthur Cox

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

The recently published annual report of the Tax Appeals Commission ("TAC") for 2024 offers valuable insights into the impressive performance of TAC.

M

Matheson

Trusts For Business Owners: Asset Protection And Succession Planning

For business owners, especially those at the helm of family-run enterprise, Trusts offer more than just estate planning benefits. They provide practical legal structures to tackle real-world challenges...

Ireland Commercial

AC

Arthur Cox

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

The Commencement Of The Angel Investment Scheme

This month, a new Capital Gains Tax relief for individuals who invest in innovative start-up SMEs was commenced.

AC

Arthur Cox

Irish Incorporated Companies Listed In The US March 2025 - Tax

AC

Arthur Cox

Regulatory Investigative Powers & Taxpayers' Rights

AC

Arthur Cox

Responding To The Public Consultation On The Tax Treatment Of Interest In Ireland

AC

Arthur Cox

Tax Group Update January 2025

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

CJEU Upholds The Supremacy Of Legal Professional Privilege

AC

Arthur Cox

Ireland Introduces CBAM Legislation

M

Matheson

Overview Of ViDA Legislative Package

European Union Tax

M

Matheson

Tax Comparative Guide

M

Matheson

Highlights From Irish Finance Bill 2024

AC

Arthur Cox

Ireland Gains €13 Billion From Apple Loss

European Union Tax

SJ

Steptoe LLP

Budget 2025 - Tax Highlights Ireland

W

Walkers

Budget 2025 – Highlights And Insights – Video Commentary Analysis (Video)

BW

Byrne Wallace

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

RL

RDJ LLP

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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

Six Reasons To Invest In Ireland (Video)

MH

Mason Hayes & Curran

The Anti-Tax Avoidance Directive In Ireland

M

Matheson

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