Review of Ireland’s Corporation Tax Code

28 Feb, 2017 | News

 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

11 Oct, 2016 | Insights, News

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...

Country by Country Reporting (CbCR)

18 Jan, 2016 | Insights

Following the introduction of Country-by-Country Reporting (“CbCR”) legislation in The Irish Finance Act 2015 , the Irish Revenue has now published CbCR regulations for Irish parented multinational enterprises (“MNE”).  The legislation...

Irish Finance Bill 2015 – international aspects

2 Nov, 2015 | Insights, News

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...

VAT – Portfolio Management Services

7 Sep, 2015 | Insights

    Nexus Taxation Insight On 4 September, over three years after the Court of Justice of the European Union (“CJEU”) ruling in the Deutsche Bank AG (Case C-44/11), the Irish Revenue Commissioners (“Revenue”) issued their view on the VAT...