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