Ireland: Tax Treaties

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Revenue’s 2025 Annual Report

Irish Revenue's 2025 Annual Report reveals a tax authority increasingly leveraging data analytics and AI to enhance compliance enforcement, with significant activity in transfer pricing audits and tax avoidance cases. The report provides critical insights into Revenue's evolving technological capabilities and enforcement priorities that taxpayers and advisers need to understand.

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Matheson

Matheson Proposals To Improve Irish Tax Law In Finance Bill 2026

Matheson has submitted eight targeted recommendations to Ireland's Department of Finance aimed at modernizing the country's tax framework, addressing practical challenges ranging from dividend...

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Matheson

Irish Lessors Fly Free Of Indian Tax

Following a prolonged period of uncertainty on application of the India-Ireland double taxation treaty (IIDTT) to aircraft leasing arrangement between Irish special purposes entities...

W

Walkers

MEMAP – Navigating An Efficient Path To Double Taxation Relief

On 2 February 2026 the OECD published its Manual on Effective Mutual Agreement Procedures (2026 Edition) (the “MEMAP”). The MEMAP is a practical and aspirational ‘best practice’ guide for competent authorities and taxpayers on mutual agreement procedures (“MEMAP”) to resolve double taxation.

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Matheson

Irish Revenue Updates Guidance On Territorial Scope Of VAT Groups

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Arthur Cox

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

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A&L Goodbody LLP

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

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Maples Group

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Arthur Cox

Corporate Tax 2025 - Ireland

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Maples Group

Ireland's Finance Bill 2024 – Key Announcements

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Matheson

High Court Issues Judgment On Residence Of Delaware LLC Under US/Ireland Double Tax Treaty

AC

Arthur Cox

Irish Budget 2025: Key Announcements

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Matheson

CJEU Judgment On UK CFC Rules Contrasts With Apple Judgment

AC

Arthur Cox

Council Of The EU Reaches Agreement On The FASTER Directive

European Union Tax

AC

Arthur Cox

EDPB – EDPS Publish Opinion On The Cybersecurity Package

European Union Privacy

M

Matheson

Ireland Update: Prohibition On Third Party Guarantees Removed

Ireland Finance

AC

Arthur Cox

The EU Pay Transparency Directive (Podcast)

Ireland Employment

AC

Arthur Cox

One Rulebook For 27 Markets: EU Inc And The Future Of European Company Law (Podcast)

Ireland Commercial

M

Matheson

The Data Act – Part II: Key Considerations Regarding Cloud Switching

Ireland Privacy

M

Matheson

Matheson Comments On Design Of Proposed Irish Participation Exemption

On 8 May 2024, Matheson made a submission responding to a public consultation on the design of an Irish participation exemption.

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Matheson

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

Changes to Ireland's withholding tax regime, introduced in Finance (No. 2) Act 2023, began to apply from 1 April 2024. The changes apply to deny exclusions...

M

Matheson

Corporate Tax 2024

Chambers Global Practice Guide - Corporate Tax 2024 Ireland...

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Maples Group

Share Option Gains To Be Taxed Through Payroll From 1 January 2024

Finance (No. 2) Bill 2023, which was published last week, provides that, from 1 January 2024, employers will be required to withhold Irish payroll taxes and charges from gains arising on the exercise of share options.

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Matheson

Proposed Irish Tax Measures To Apply To Outbound Payments

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Maples Group

Proposed Irish Taxation Measures To Apply To Outbound Payments

MG

Maples Group

Ireland Country Guide 2023

MG

Maples Group

Chambers Corporate Tax 2023

European Union Tax

M

Matheson

Corporate Tax 2023

MG

Maples Group

Board Meetings And Company Residence: Expiry Of Irish Revenue Concession

Ireland Commercial

AC

Arthur Cox

Arthur Cox LLP Submission To Consultation On New Taxation Measures To Apply To Outbound Payments

AC

Arthur Cox

Board Meetings And Company Residence: Change To Irish Revenue Practice From 1 January 2022

Ireland Commercial

AC

Arthur Cox

OECD Stage 2 Peer Review Report For Ireland Shows Progress On Dispute Resolution

M

Matheson

Corporate Tax - Ireland: 2021

MG

Maples Group

Arthur Cox LLP Submission To Consultation On New Taxation Measures To Apply To Outbound Payments

The Irish Department of Finance (the "Department") held a public consultation to gather stakeholder views on the possible introduction of measures to prevent double non-taxation...

AC

Arthur Cox

Board Meetings And Company Residence: Change To Irish Revenue Practice From 1 January 2022

Irish Revenue have recently confirmed their intention to withdraw an important concession which is relevant to directors' physical...

Ireland Commercial

AC

Arthur Cox

OECD Stage 2 Peer Review Report For Ireland Shows Progress On Dispute Resolution

The OECD recently published its Stage 2 MAP Peer Review Report for Ireland on the implementation of BEPS Action 14.

M

Matheson

Corporate Tax - Ireland: 2021

In Global Legal Group's Global Legal Insights to Corporate Tax 2021, Andrew Quinn, Lynn Cramer and Niamh Cross provide an overview of key corporate tax developments and the tax climate in Ireland.

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Maples Group

Ireland As A Location For International Operating Companies

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Maples Group

Double Taxation: Revenue Issue New Guidelines On Correlative Adjustment Claims

The Irish Revenue Commissioners ("Revenue") have recently published a new tax and duty manual containing guidelines for correlative adjustment claims under Ireland's double tax treaty network ("CA Guidance").

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Matheson

The Impact Of COVID-19 On Tax Residence And Permanent Establishments

In light of the COVID-19 crisis and the disruptions to business and the movement of people, the Irish Revenue Commissioners (the "Irish Revenue") published on 23 March 2020 a number of...

Ireland Coronavirus

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Dillon Eustace

Covid-19 Ireland Update - Irish Corporate Tax Residence Considerations

Directors of Irish resident companies who routinely travel to Ireland to attend board meetings may find they are unable to travel due to disruptions to airline schedules, lock-downs

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Walkers

Corporate Tax 2020

1.1 How many income tax treaties are currently in force in your jurisdiction? As of September 2019, 74 treaties have been signed, 73 of which are in force.

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Maples Group

Ireland's Finance Bill 2019 | Key International Proposals

Ireland Finance

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Matheson

International Tax Update - April 2019

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Maples Group

Luxembourg Ratifies The BEPS Multilateral Instrument

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Maples Group

Thomson Reuters Guide To Transfer Pricing And Tax Avoidance

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Matheson

Irish Hard Border On Pensions

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TMF Group BV

Benefits Of Locating Your Business In Ireland

Ireland Commercial

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Crowleys DFK

The Irish Finance Act 2017 – Changes And Consultations

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Maples Group

Guide To Business Tax Rates 2017

European Union Tax

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O'Gradys Solicitors

Review Of 2017 And Looking To 2018

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Mason Hayes & Curran

Ireland's Finance Bill 2017 Published

M

Matheson

The MLI's Impact On Alternative Investment Funds

MG

Maples Group

Capital Markets Update – Ireland

Ireland Commercial

MG

Maples Group

Over 60 Countries Sign Up To Revolutionary OECD Multilateral Instrument

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Maples Group

Ireland's Double Tax Treaties To Be Amended Under Unprecedented MLI

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Matheson

International And Irish Tax Update - March 2017

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Maples Group

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