Matheson

IRAS has published an e-guide to provide guidance on the tax framework.

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EU mandatory disclosure: Irish guidance notes at a glance

Michelle Daly of Matheson looks at the key features included in Ireland’s guidance notes concerning the practical application of DAC6

Michelle Daly, July 28 2020

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Ireland’s High Court evaluates information powers of revenue commissioners

Ireland's High Court recently considered the powers of the Irish Revenue Commissioners (Revenue) and their ability to obtain information from a third party in its decision regarding Florence Carey v. A Company (2019, IEHC 90).

Catherine O’Meara, March 21 2019

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Ireland: ATAD implementation continues with the introduction of CFC rules and exit charge

On October 9 2018, Ireland's Minister for Finance, Public Expenditure and Reform Paschal Donohoe announced budget 2019. On October 18 2018, the draft legislation to implement the budget was published. In furtherance of Ireland's obligations under the EU Anti-Tax Avoidance Directive (ATAD), Donohoe announced the introduction of a new controlled foreign companies (CFC) regime and an ATAD-compliant exit charge. The exit charge took effect from October 10 2018 and the CFC rules will apply to accounting periods beginning on or after January 1 2019.

Brian Doohan, December 12 2018

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Full speed ahead: Roadmap for Irish corporation tax reform published

The Irish Minister for Finance published a report entitled Ireland’s Corporation Tax Roadmap on September 5 2018.

Joseph Duffy, September 13 2018