Irish Region
Keeping abreast of the pace of change in the Pensions and Tax environment.
Pensions and tax
An Employer's Guide to Upcoming Changes to the Pensions Regulatory Landscape
25 May 2021
Read Pensions and Tax in the Irish Agenda on An Employer's Guide to Upcoming Changes to the Pensions Regulatory Landscape. Read more
Ireland Supports Mechanisms to Resolve Double Taxation Disputes Between Member States
25 May 2021
Read Pensions and Tax in the Irish Agenda on Ireland Supports Mechanisms to Resolve Double Taxation Disputes Between Member States. Read more
Irish Tax Measures for 2021 in Response to COVID-19
25 May 2021
Read Pensions and Tax in the Irish Agenda on Irish Tax Measures for 2021 in Response to COVID-19. Read more
Revenue Commissioners of Ireland lead with pragmatic position in relation to corporate residence and permanent establishment issues
09 October 2020
Read Pensions and Tax in the Irish Agenda on corporate residence and permanent establishment issues. Read more
Employee Share Plans – Impacts and Opportunities
09 October 2020
Read Pensions and Tax in the Irish Agenda on employee share plans – impacts and opportunities. Read more
Revenue publishes new manual on the Companies Act 2014 and Irish mergers and divisions
18 December 2019
Revenue has recently published a long-awaited Tax and Duty Manual (the Manual) on tax matters relating to the Companies Act 2014 (the Act). Read more
EU Tax Dispute Resolution Directive entered into force on 1 July 2019
18 December 2019
According to the European Commission, there are approximately 900 double taxation disputes pending for 2 years or more in the EU with a value of over €10.5 billion. Read more
GDPR – Update for pension trustees
18 December 2019
The Finance (Tax Appeals and Prospectus Regulation) Bill 2019 (the ‘Bill’) was published on 24 June 2019. Read more
Department of Finance publishes proposed draft transfer pricing legislation
18 December 2019
The proposed legislation, while still in draft form, reflects a pragmatic and sensible approach taken by the Department of Finance concerning the implementation of the updated 2017 OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (the 2017 Guidelines) and in particular takes into account key concerns raised in our consultation submission. Read more
Pension Authority Proposals for Master Trusts
30 August 2019
The Pensions Authority (the ‘Authority’) recently published its response to the consultation it carried out last year on trustee obligations for DC Master Trusts (MTs). Read more
Finance (Tax Appeals and Prospectus Regulation) Bill 2019
30 August 2019
The Finance (Tax Appeals and Prospectus Regulation) Bill 2019 (the ‘Bill’) was published on 24 June 2019. It proposes to amend the Finance (Tax Appeals) Act 2015 and Section 949AQ of the Tax Consolidation Act 1997 (TCA). Read more
Ireland: Netherlands Double Taxation Agreement
30 August 2019
The DTA demonstrates Ireland's approach and commitment to the 'Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS)'. Read more
Revenue Guidance for Calculating Company's Trade or Profession Profits
30 August 2019
Irish Revenue issued new guidance on 1 July 2019 setting out the rules for companies in calculating their taxable profits, gains or losses for the purposes of Case I or II of Schedule D. Read more
IORP II Directive – Current State of Play
14 December 2018
The Government's ‘Roadmap for Pension Reform 2018–2023’ published earlier this year signalled that legislation to transpose the IORP II Directive (the ‘Directive’) into Irish law would be published before the end of September. Disappointingly, this has not happened. Read more
OECD Releases Ireland's peer review report on Action 14 of the BEPS project
24 October 2018
The Action 14 peer review report (the ‘Report’) regarding Ireland was released by the OECD on 8 August 2018. The Report evaluates Ireland's implementation of Action 14 of the ongoing OECD's base erosion and profit shifting (‘BEPS’) project. Read more
Government drive towards pensions auto-enrolment by 2022 moves up a gear
24 October 2018
Auto-enrolment is an earnings related, mandatory workplace pensions retirement savings system. Last week the Government launched a consultation to consider what the structure and regulation of auto-enrolment in Ireland should be. Read more
Tax Strategy Papers – A glimpse of the future for Irish Corporation Tax
24 October 2018
From a corporate tax perspective, the TSG papers have been eagerly awaited as companies prepare for the legislative change required as a result of the EU Anti-Tax Avoidance Directive (‘ATAD’). Read more
Sliding scale does not fail! Unsuccessful claim of age discrimination in Pensions Restructuring/ETV
20 February 2018
A recent recommendation of an Adjudication Officer at the Workplace Relations Commission provides some insight for employers that have restructured their Defined Benefit (’DB’) pension schemes, particularly those who have used incentives for members to transfer accrued DB entitlements to Defined Contribution (’DC’) arrangements. Read more
Significant changes to double tax treaties as Ireland signs up to the OECD MLI
18 October 2017
The MLI has resulted from the OECD/G20 Base Erosion and Profit Sharing (‘BEPS’) project which made a number of recommendations for changes to international tax treaties concerning matters such as dispute resolution, common approaches and minimum standards. Read more
Defined Benefit Reform Disappearing Act – Committee stage comeback?
18 October 2017
The Social Welfare, Pensions and Civil Registration Bill 2017 (the ‘Pensions Bill’) as presented to the Dáil on 5 July 2017 appears to intend more modest pension reforms than was initially anticipated. More far-reaching reform proposals may re-emerge as the Bill progresses. Read more
Ireland awarded highest tax transparency rating
18 October 2017
On 21 August 2017, the OECD's Global Forum on Transparency and Exchange of Information for Tax Purposes (the ‘Global Forum’) published the first ten outcomes of a new peer review process aimed at assessing compliance with international standards in the exchange of information on request (‘EOIR’) between tax authorities. Read more
Creating a level playing field – no Stamp Duty for ESM companies transferring shares
29 June 2017
The new measure was introduced on 17 May by Minister for Finance Michael Noonan in an effort to encourage investors to back small and medium enterprises in Ireland. The signing of this order commences section 70 of the Finance (No.2) Act 2013. Read more
Ryanair’s VAT refund claim on costs incurred in failed Aer Lingus bid referred to European court
29 June 2017
The Supreme Court has referred a question to the Court of Justice of the European Union (CJEU) on whether Ryanair is entitled to reclaim VAT incurred on legal and stockbroking fees relating to its failed attempt to acquire shares in Aer Lingus in October 2006. Read more
Pensions Authority consultation on reform of Irish pensions
20 February 2017
On 18 July 2016 the Pensions Authority published a consultation document on the ‘Reform and simplification of supplementary funded private pensions’ in Ireland. This document proposes various aspects of reform which the Authority wishes to implement in future. Read more
Finance Bill 2016 – Taxation of Irish Real Estate Funds
20 February 2017
The long-awaited details of the changes to the taxation of Irish investment funds holding Irish property were announced in the Finance Bill issued on 20 October 2016. Read more
