Irish Region
Keeping abreast of the pace of change in the Pensions and Tax environment.
Pensions and tax
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
