Ireland: Tax

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Article
The DAC Recast – Delivering Meaningful Tax Simplification
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
European Union Tax
M
Matheson
Article
InDisputes – TAC Considers Redundancy Payment Tax Exemption
The Tax Appeals Commission examined whether an employee working in Ireland under an A1 certificate, who paid social security contributions in another EU jurisdiction rather than Irish PRSI, could claim tax exemption on a redundancy payment. The case centered on the interpretation of the Redundancy Payments Act 1967 requirements and whether EU Regulation 883/2004 on social security coordination could override Irish tax law provisions for statutory redundancy payments.
Ireland Tax
M
Matheson
Article
Roadmap For The Taxation Of Retail Investment Published: Funds Perspective
The Irish Department of Finance has unveiled a comprehensive roadmap to transform how retail investors are taxed, with a new investment account at its core designed to simplify the tax framework and encourage greater participation in capital markets. The proposal includes annual contribution limits, a tax-free threshold, and a flat-rate tax structure that eliminates the controversial deemed disposal rule, while also signaling broader reforms to investment fund taxation from Budget 2028 onwards. This initiat
Ireland Tax
AC
Arthur Cox
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Tax Disputes
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Corporate Tax

Tax Treaties

Article
The DAC Recast – Delivering Meaningful Tax Simplification
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
European Union Tax
M
Matheson
Article
InDisputes: Irish Tax Appeals Lookback To 2025 And Possible Change Signalled
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.
Ireland Tax
M
Matheson
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Inheritance Tax

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Income Tax

Article
InDisputes – TAC Considers Redundancy Payment Tax Exemption
The Tax Appeals Commission examined whether an employee working in Ireland under an A1 certificate, who paid social security contributions in another EU jurisdiction rather than Irish PRSI, could claim tax exemption on a redundancy payment. The case centered on the interpretation of the Redundancy Payments Act 1967 requirements and whether EU Regulation 883/2004 on social security coordination could override Irish tax law provisions for statutory redundancy payments.
Ireland Tax
M
Matheson
Article
Roadmap For The Taxation Of Retail Investment Published: Funds Perspective
The Irish Department of Finance has unveiled a comprehensive roadmap to transform how retail investors are taxed, with a new investment account at its core designed to simplify the tax framework and encourage greater participation in capital markets. The proposal includes annual contribution limits, a tax-free threshold, and a flat-rate tax structure that eliminates the controversial deemed disposal rule, while also signaling broader reforms to investment fund taxation from Budget 2028 onwards. This initiat
Ireland Tax
AC
Arthur Cox
See more

Transfer Pricing

Podcast
Behind The Scenes Of Ireland’s EU Presidency: Insights From Rory Montgomery (Podcast)
Ireland's EU Presidency brings unique insights into European legislative processes, while recent tribunal decisions and regulatory changes reshape the landscape for tax enquiries, transfer pricing adjustments, and foreign investment screening. These developments signal important shifts in how tax authorities exercise their powers and how cross-border transactions are scrutinized across EU member states.
Ireland Tax
M
Matheson
Article
CJEU Delivers Further Ruling On VAT Treatment Of Transfer Pricing Adjustments
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.
European Union Tax
M
Matheson
Article
Revenue Information Powers: Lessons From Lifeplus V HMRC
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
Ireland Tax
M
Matheson
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Latest Videos

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