Ireland: Withholding Tax

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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.

Typical Fund Structures - Section 110 Companies

A Section 110 company can take a deduction for interest on profit participating notes ("PPNs") provided it satisfies 4 rules...

Ireland Commercial

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Arthur Cox

Arthur Cox is a principal Irish advisor in the European CLO market. From advising the pre-eminent Irish-domiciled CLO managers to developing bespoke risk retention structures in Ireland using Section 110 vehicles...

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Arthur Cox

Finance Bill 2025: Matheson Submission

In advance of the preparation of this year's Finance Bill we have identified a number of issues that persistently arise in practice.

Ireland Finance

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Matheson

Belgian DPA Decision Raises Questions Over EU-US FATCA Arrangements

Belgium's Data Protection Authority (the "DPA") recently held that transfers of personal information relating to U.S...

Worldwide Privacy

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McCann Fitzgerald

Corporate Tax 2025 - Ireland

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Maples Group

Matheson Submission On Taxation Of Interest Consultation

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Matheson

What's Another Year 2025 - Tax

European Union Tax

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Arthur Cox

October 2024 - Tax

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Arthur Cox

Tax Comparative Guide

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Matheson

The EU Commission's Proposal For New Common Set Of Tax Rules In Europe

AC

Arthur Cox

Council Of The EU Reaches Agreement On The FASTER Directive

European Union Tax

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Arthur Cox

Employer Tax Obligations On Share Options: Key Points From Revenue Guidance On New 2024 Regime

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Arthur Cox

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

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Matheson

Corporate Tax 2024

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Maples Group

Doing Business In... 2025: Law And Practice

Ireland Commercial

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Matheson

Corporate Disputes: Fiduciary Duties Owed To An Employer

Ireland Commercial

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Dillon Eustace

Updates To The Irish UCITS Framework

Ireland Finance

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Walkers

CSRD: Recent Developments Impacting Irish Companies

Ireland Commercial

DE

Dillon Eustace

European Commission Publishes Targeted Consultation On Integration Of EU Capital Markets

European Union Finance

DE

Dillon Eustace

TAC Again Confirms Deductibility Of Foreign Withholding Tax

On 12 March 2024, the Tax Appeals Commission ("TAC") issued a decision of Commissioner Clare O'Driscoll (47TAC2024Opens in new window) confirming that withholding tax ("WHT")...

M

Matheson

Finance Dublin - Irish Tax Monitor

The Finance (No.2) Act 2023 contained a number changes that aim to give clarity around areas including capital allowances and the calculation of profits for both lessors and lessees.

Ireland Finance

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Maples Group

The Legal 500: Tax Comparative Guide 2023

In December each year an annual Finance Act is passed by the Irish Parliament enacting substantive changes to tax law.

European Union Tax

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Matheson

Tax - What's Another Year 2024

The transposition of the EU Pillar 2 Directive setting down a minimum effective tax rate of 15% into Irish law has been completed before the 31 December 2023 deadline.

AC

Arthur Cox

Lending To A Company In Ireland: Structuring The Transaction

Ireland Commercial

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Maples Group

Tax Update - October 2023

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Matheson

Corporate Tax Guide 2024

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Maples Group

Finance (No.2) Bill 2023 And Budget 2024

European Union Tax

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Matheson

Tax Update - August

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Matheson

Tax Update - July 2023

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Matheson

Proposed Irish Tax Measures To Apply To Outbound Payments (Podcast)

MG

Maples Group

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

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Maples Group

Proposed Irish Tax Measures To Apply To Outbound Payments (Podcast)

In this podcast, Andrew Quinn and William Fogarty discuss proposed new Irish withholding tax measures for payments to entities in "zero tax" jurisdictions.

MG

Maples Group

Proposed Irish Tax Measures To Apply To Outbound Payments

In July 2023, the Irish Department of Finance published draft legislation containing new tax measures which would apply to certain payments from Irish companies.

MG

Maples Group

Proposed Irish Taxation Measures To Apply To Outbound Payments

In July 2023, the Irish Department of Finance published draft legislation containing new taxation measures which would apply to payments from Irish companies.

MG

Maples Group

Ireland Country Guide 2023

The Irish tax rules are found in a group of statutes that have been enacted by the Irish Parliament (the Oireachtas).

MG

Maples Group

Corporate Tax 2023

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Maples Group

Tax Country Comparative Guide

Tax partner Joe Duffy and senior associate Tomás Bailey co-author this country specific Q&A which provides an overview to tax laws and regulations that may occur in Ireland.

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Matheson

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

Ireland Joins Revised OECD Agreement On International Tax Reform

Ireland's Minister for Finance remains confident that Ireland will remain an attractive location and ‘best in class' when multinationals look to investment locations following agreement to the OECD tax proposals.

AC

Arthur Cox

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.

MG

Maples Group

Irish Real Estate Fund ("IREF") Returns

Ireland Finance

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Grant Thornton

Ireland As A Location For International Operating Companies

MG

Maples Group

Ireland Country Guide 2021

MG

Maples Group

Funds & Investment Management Update - Ireland And Luxembourg - Q1 2021

European Union Finance

MG

Maples Group

The Irish Tonnage Tax Regime For Shipping Companies

MG

Maples Group

AT1 Capital Instruments: Corporation Tax

AC

Arthur Cox

Aviation Finance And Leasing Guide 2020

Ireland Transport

MG

Maples Group

Denial Of Tax Deduction On Interest And Royalties

European Union Tax

MG

Maples Group

COVID-19: Luxembourg Tax Administration Emergency Support Measures

MG

Maples Group

Practice Guide To Corporate Tax 2020

MG

Maples Group

Corporate Tax 2020

MG

Maples Group

Ireland's Finance Bill 2019 | Key International Proposals

Ireland Finance

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Matheson

Irish Finance Bill 2019 - Update For International Investors

MG

Maples Group

Irish Budget 2020 – Significant Property Tax Changes

Ireland Finance

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Maples Group

Tax Treatment Of Investment Funds In Ireland - IFA 2019 National Reports (Cahiers)

Ireland Finance

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Maples Group

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