Review of Ireland’s Corporation Tax Code

 Public consultation period now open for Ireland’s corporate tax code review.  The consultation period will run for 6 weeks and responses may feed in to the recommendations to be made by the independent expert carrying out the review, Seamus Coffey.  Background...

Irish Budget 2017 – Financial Services Focus

The Irish Finance Minister announced Budget 2017 on 11 October 2016.  Overall there was little of relevance to the financial services sector in Ireland.  Disappointingly, no further information was provided on the already announced changes to Ireland’s Section 110...

Ireland’s Knowledge Development Box

Ireland has introduced a new Knowledge Development Box (“KDB”) tax regime which provides for an effective corporation tax rate of only 6.25% on qualifying profits.  The KDB is a positive development for Irish FDI and innovation and adds to Ireland’s...

Irish Finance Bill 2015 – international aspects

Following on from the release of Budget 2016, the Irish Finance Bill 2015 was published on 22 October 2015.  The Bill outlines the underpinning legislation for measures announced in the Budget together with a number of unannounced provisions.  A number of important...