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Maples Group
The Long Reach of EU Taxation.
Ireland
Arthur Cox
Irish tax residence for income tax purposes is based on the number of days spent in Ireland in a tax year (and cumulatively over two tax years).
Ronan Daly Jermyn
The Revenue Commissioners last night published details of a support payment scheme introduced as part of the response by the Government to COVID-19.
Maples Group
On 17 March 2020, the Luxembourg tax administration released a 'newsletter' which details support measures for Luxembourg taxpayers who may be impacted by the COVID-19 pandemic.
Maples Group
In the Chambers Global Practice Guide to Corporate Tax 2020, Andrew Quinn and David Burke discuss Irish corporate tax law and practice at key transactional stages for crucial aspects of doing business.
Maples Group
1.1 How many income tax treaties are currently in force in your jurisdiction? As of September 2019, 74 treaties have been signed, 73 of which are in force.
Maples Group
This chapter first formed part of the Chambers and Partners Alternative Funds Guide 2019.
Matheson
Ireland published Finance Bill 2019 on 17 October 2019. The Bill includes provisions to implement previously announced changes to Ireland's transfer pricing regime and the introduction of ...
Maples Group
The annual Irish Budget provides a platform for the Irish Minister for Finance to announce tax changes and also to take stock of Ireland's economy and strategy for future growth.
ICSA
This month's column looks at a few recent tax case judgements of interest to those involved in the owner managed business sector and in particular the nature of the voting rights and other rights attributable to...
Maples Group
IFA is the only international non-governmental and non-sectoral organisation dealing with fiscal matters.
Maples Group
In this edition of the Maples Group Tax Update, we examine a number of current Irish, Luxembourg and international tax issues:
Ronan Daly Jermyn
In April 2018 Revenue published a new section of its Tax and Duty Manual entitled "Tax Treatment of Income Arising from the Provision of Short-term Accommodation".
Arthur Cox
The Value-Added Tax (Refund of Tax) (Charities Compensation Scheme) Order 2018 (the "Order") was signed into law on 18 December 2018.
Matheson
Private Client partner, John Gill and Private Client senior associate, Maeve Lochrie provide an overview to private client law in Ireland.
Matheson
Private Client partner, John Gill and Private Client senior associate, Lydia McCormack co-author the Ireland 2019 chapter of the International Comparative Legal Guide to Private Client.
Matheson
Effective 1 January 2019, the Irish Stock Exchange plc, trading as Euronext Dublin ("Euronext Dublin")
Maples Group
Corporate Tax 2019
Matheson
Tax partner, Joe Duffy and Tax associate Tomás Bailey co-author this country specific Q&A which provides an overview to tax laws and regulations that may occur in Ireland.
Dillon Eustace
The courts will generally be in favour of alternative dispute resolution and will often encourage parties to resolve disputes by mediation.
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