With governments seeking to raise additional tax revenues to plug budget deficits, tax authorities are seeking to introduce and apply general anti-avoidance (GAA) legislation. Robert Henson and David Burke of Mason Hayes & Curran explain why a recent Irish Supreme Court decision has implications for multinational corporates doing business in and through Ireland.
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Both Germany’s NIS2 and the EU AI Act now determine whether a tax function can meet its obligations – and both can make management personally accountable
Originators, loan purchasers and securitisation vehicles may need to revisit servicing agreements and pricing after a key judgment narrowed the VAT credit management exemption
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