Ireland: Corporate Tax

Ireland's EU Council Presidency has unveiled an ambitious programme centred on three interconnected priorities: competitiveness, values, and security. The agenda spans critical legislative files across financial services, technology, energy, and industrial policy, while positioning simplification and resilience as cross-cutting themes that will shape policy choices across all Council formations.

As EU leaders advance Multiannual Financial Framework negotiations for the 2028-2034 budget period, Ireland prepares to assume the Council Presidency amid complex debates over budget size, own resources, and competing priorities across defence, energy security, and competitiveness. The negotiations present significant implications for corporate tax policy, energy markets, and regulatory frameworks as Member States navigate fiscal constraints against geopolitical pressures.

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.

The judicial system in Ireland is established by the Constitution and the principal courts are the district courts and circuit courts (with limited jurisdiction), the High Court (with unlimited jurisdiction in civil...

Ireland is an attractive place to do business due to a variety of factors

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...

The European Commission Decision concerned an exemption within the UK CFC rules known as the ‘group financing exemption'. Under the UK CFC rules, a CFC charge applies...

The Department of Finance in Ireland has published a second feedback statement on the introduction of a participation exemption for qualifying foreign dividends.

Matheson is delighted to be the Contributing Editor of Chamber's "Doing Business in.."...