
Issue 2, 2025
Published online in June 2025...
Issue 2, 2025
Published online in June 2025...
Published online in March 2025...
Published online in December 2024...
Amanda-Jayne Comyn
Circulo
(Editor)
Helen Byrne
EY
Fiona Carney
PwC Ireland
Gabrielle Dillon
Dillon VAT Advisory Ltd
Bernard Doherty
Grant Thornton
Anne Hogan
Xeinedin
Séamus Kennedy
Deloitte Ireland LLP
Tom Maguire
Deloitte Ireland LLP
Cian O'Sullivan
William Fry
Neil Phair
Phair & Co. Tax and
Business Advisors
George Thompson
PwC Ireland
Eoin Tobin
RDJ, LLP
Gemma Tugwell
Grant Thornton
Lee Squires
Harry Harrison, Paul McKenna
Robert Dever, Gerry Beausang
Rustom Dalal and Kevin Norton outline how businesses should understand their AI value-chain to assess the impact on cost allocation and profit attribution....
Chloe Fox and Kate Glasheen provide an overview of the latest tax policy developments and legislative proposals by the European Commission, which include using tax as a tool to drive broader EU...
Kevin Donovan provides a review of relevant contracts tax for non-resident companies, including cash-flow implications and common issues encountered....
Marie Doody highlights the common errors encountered when completing the R&D panels of the CT1 return for 2024 and underscore the critical importance of adhering to the legislative requirements under the updated...
Trish McCarvill explains the taxation of damages and settlement payments, including personal injury exemptions; employment law awards; revenue vs capital analysis; deductibility for the defendant; the Gourley principle; warranty and indemnity payments...
Emma Broderick and Sylwia Lobodziec provide a comprehensive guide to the EU’s ViDA reforms, exploring digital VAT transformation, e-invoicing, platform economy rules and the strategic compliance steps that businesses must take to...
Katie Clair outlines the requirements for property owners ahead of the new valuation period commencing in 2026....
Brendan Coleman, Sarah Cahill and Sarah Gleeson explore how Ireland can leverage targeted tax policy to drive investment, innovation and compliance in renewable energy, supporting decarbonisation goals and economic growth, drawing on...
Gráinne Duggan and Niamh Ryan consider Revenue’s updated Customer Charter, highlighting its role in fostering trust and transparency while noting its non-legally binding nature and limited effectiveness in safeguarding taxpayers’ rights....
Liam Gleeson and Orla Maher analyse recent developments in case law relating to the VAT concept of a fixed establishment, with a focus on how the courts are interpreting the legislative provisions....
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Disclaimer The Irish Tax Institute can accept no responsibility for the accuracy of contributed articles or statements appearing in this publication, and any views or opinions expressed are not necessarily subscribed to by the Institute. No responsibility for loss or distress occasioned to any person acting or refraining from acting as a result of the material in this publication can be accepted by the authors, contributors or publisher. Following publication of an article or other feature, it may happen that additional information or a correction will later be published so the reader is advised to refer to subsequent issues.
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