ePSWT: A Guide for the Tax Practitioner

Feargal Kinsella provides an overview of the electronic system for professional services withholding tax, introduced in 2021, and explains how interim refunds can be claimed....

The Domicile Levy: Relevance to Tax Returns 2022

Anne Hogan provides an analysis of Part 18C, s531AA to s531AK, TCA 1997, which deals with the domicile levy payable by certain individuals, highlighting the points to be considered for taxpayer compliance...

Irish Transfer Pricing Requirements Refresher

Anthony Crewe provides a high-level review of the recent changes to the Irish transfer pricing rules, highlighting their application to companies and branches operating in Ireland and the consequences of non-compliance....

Editor’s Pages

Issue 2, 2023 Editor’s Pages Published June 28, 2023 in Issue 2, 2023 Julie Burke, Editor Table of Contents Back to top Preparing for Pay and File 2023: Tips and Tricks Lauren...

Policy and Representations Monitor

Issue 2, 2023 Policy and Representations Monitor Published June 28, 2023 in Issue 2, 2023 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top...

Recent Revenue eBriefs

Issue 2, 2023 Recent Revenue eBriefs Published June 28, 2023 in Issue 2, 2023 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Back to top Revenue eBriefs Issued from...

International Tax Update

Issue 2, 2023 International Tax Update Published June 28, 2023 in Issue 2, 2023 Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents...

VAT Cases & VAT News

Issue 2, 2023 VAT Cases & VAT News Published June 28, 2023 in Issue 2, 2023 Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Intra-Community...

Accounting Developments of Interest

Issue 2, 2023 Accounting Developments of Interest Published June 28, 2023 in Issue 2, 2023 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Insolvency Practitioners and Anti-Money...

Revenue Commissioners’ Update

Issue 2, 2023 Revenue Commissioners’ Update Published June 28, 2023 in Issue 2, 2023 Table of Contents Back to top EU Cross-Border eCommerce Payments Reporting Overview On 18 February 2020, the European...

Legal Monitor

Issue 2, 2023 Legal Monitor Published June 28, 2023 in Issue 2, 2023 Philip McQueston, Of Counsel, A&L Goodbody Table of Contents Back to top Selected Acts Signed into Law from 1...

Tax Appeals Commission Determinations

Issue 2, 2023 Tax Appeals Commission Determinations Published June 28, 2023 in Issue 2, 2023 Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 February to 30 April 2023...

Tax Technology Update – Summer 2023

Issue 2, 2023 Tax Technology Update – Summer 2023 Published June 28, 2023 in Issue 2, 2023 Andrew Egan, Director, Tax Transformation & Technology, KPMG Table of Contents Back to top Introduction...

Key Dates Calendar

This regular feature includes key tax dates for individuals and companies in relation to filing and other obligations. Updates include those as published by the Office of the Revenue Commissioners. Readers may...

President’s Pages

Quarter 2 got off to a flying start with our return to the Galmont Hotel in Galway for the Institute’s first in-person Annual Conference in four years. There was a great buzz...

Martin Lambe

Chief Executive’s Pages

First, I want to thank you all for renewing your subscriptions and submitting your CPD declarations. We also wrote to you requesting you to participate in our research project on the career in...

President’s Pages

It has been a productive and eventful first quarter for the Institute, and the highlight was the Annual Dinner, which returned this year to its customary slot at the end of February....

Martin Lambe

Chief Executive’s Pages

By the end of 2022 I was already anticipating the many familiar and new faces that would join us in-person during 2023. I’m delighted that the first three months have not disappointed,...

Recent Stamp Duty TAC Determinations: A Review

Amanda-Jayne Comyn discusses two recent decisions on stamp duty by the Tax Appeals Commission (and later the High Court and Court of Appeal) that are topical and of importance for practitioners working...

Editor’s Pages

Issue 1, 2023 Editor’s Pages Published March 29, 2023 in Uncategorized Julie Burke, Editor Table of Contents Back to top Employment Tax Matters: Finance Act 2022 Pat O’Brien provides a summary and...

Policy and Representations Monitor

Issue 1, 2023 Policy and Representations Monitor Published March 29, 2023 in Issue 1, 2023 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top...

International Tax Update

Issue 1, 2023 International Tax Update Published March 29, 2023 in Issue 1, 2023 Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents...

VAT Cases & VAT News

Issue 1, 2023 VAT Cases & VAT News Published March 29, 2023 in Issue 1, 2023 Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Provision...

Accounting Developments of Interest

Issue 1, 2023 Accounting Developments of Interest Published March 29, 2023 in Issue 1, 2023 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Ten-Year Audits and Sole...

Legal Monitor

Issue 1, 2023 Legal Monitor Published March 29, 2023 in Issue 1, 2023 Philip McQueston, Of Counsel, A&L Goodbody Table of Contents Back to top Selected Acts Signed into Law from 1...

Tax Appeals Commission Determinations

Issue 1, 2023 Tax Appeals Commission Determinations Published March 29, 2023 in Issue 1, 2023 Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 November 2022 to 31 January...

President’s Pages

The final quarter is always busy for the Institute and its members, and this year was no different. It kicked off with the publication of the Report of the Commission on Taxation...

Martin Lambe

Chief Executive’s Pages

From the lifting of Covid-19 restrictions and a war on European soil to an energy and cost-of-living crisis, 2022 has not been a year that we could have predicted. Yet, as we...

Tribute to Terry Cooney

Terry was a founder member of the then Institute of Taxation in Ireland and attended the legendary first meeting in the Presbyterian Association Hall on St Stephen’s Green that approved the foundation...

Taxation of Non-Resident Corporate Landlords

Niall McCarthy and Dominic O’Shaughnessy outline the potential Irish tax implications for non-resident corporate landlords and focus on some of the issues arising from the transition to the corporation tax regime for...

Non-EU Imports and Exports: VAT Considerations

Philip Nolan and Emma Galvin consider the VAT compliance implications for Irish businesses of trading in goods with businesses in non-EU, “third”, countries, with a particular focus on import VAT....

VAT on Property Considerations

Richard Concannon and Donal Kennedy give an overview of common issues and pitfalls that can arise from a VAT perspective as part of property transactions....

Digital Services Tax

Kim Doyle outlines the history of the digital tax debate, the OECD and EU proposals, the current main unilateral DSTs and the next steps expected from the OECD under Pillar One....

Tax Transparency: What Does It Mean for Companies?

Laura Harney and Opeyemi Osunsan outline the tax transparency landscape and key considerations when looking to develop a company’s tax disclosure strategy, in the context of stakeholders’ demanding greater levels of tax...

The Unshell Directive

Michael Raine outlines the requirements of the EU draft Directive, which is designed to discourage the creation of shell undertakings where they are used for improper tax purposes....

Policy and Representations Monitor

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International Tax Update

Issue 4, 2022 International Tax Update Published December 8, 2022 in Issue 4, 2022 Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents...

VAT Cases & VAT News

Issue 4, 2022 VAT Cases & VAT News Published December 8, 2022 in Issue 4, 2022 Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Transfer...

Accounting Developments of Interest

Issue 4, 2022 Accounting Developments of Interest Published December 8, 2022 in Issue 4, 2022 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Russian Sanctions The EU...

Legal Monitor

Issue 4, 2022 Legal Monitor Published December 8, 2022 in Issue 4, 2022 Caroline Austin, Partner, Tax Department, Matheson Table of Contents Back to top Selected Acts Signed into Law 1 August–31...

Tax Appeals Commission Determinations

Issue 4, 2022 Tax Appeals Commission Determinations Published December 8, 2022 in Issue 4, 2022 Tara Duggan, Tax Technical Author, Irish Tax Institute Table of Contents Back to top Determinations of the...

Customs Update – Winter 2022

Issue 4, 2022 Customs Update – Winter 2022 Published December 8, 2022 in Issue 4, 2022 Mark Brennan, Senior Manager, Global Trade & Customs, PwC Ireland John P. O’Loughlin, Partner, Global Trade...

Editor’s Pages

Issue 4, 2022 Editor’s Pages Published December 8, 2022 in Issue 4, 2022 Table of Contents Back to top Key CAT Compliance Obligations in 2022 Tracey O’Donnell and Lydia McCormack provide an...

Martin Lambe

Chief Executive’s Pages

At the Institute’s recent Annual General Meeting, Colm Browne was elected as the 47th President of the Institute. Colm joined Council in 2014 and has been on many Institute committees over the...

Corporation Tax Return 2021: Focus on Disclosures

Patrick Mulcahy and Ross Duffy set out some of the key disclosure changes to the 2021 Form CT1 (including graphical illustration) with the aim of assisting practitioners through a busy compliance season....

The Mobile US Private Client

Brian Broderick considers the tax implications of migrating from the US to Ireland for private clients – both Irish nationals returning home and US nationals with no pre-existing Irish links....

The Legal Framework for Crypto-Assets

John Breslin and David Sweetman consider the current legal status of crypto-assets in Ireland at common law and the trajectory of crypto-asset regulation in the European Union....

The Tax Framework for Crypto-Assets

Susan Roche, Nicola Sheridan and Ruth Maloney consider the current tax treatment of crypto-assets and transactions in Ireland, across direct and indirect taxes, along with the proposals relating to tax at EU...

Policy and Representations Monitor

Issue 3, 2022 Policy and Representations Monitor Published September 26, 2022 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top News...

International Tax Update

Issue 3, 2022 International Tax Update Published September 26, 2022 in Regular Features Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents Back...

VAT Cases & VAT News

Issue 3, 2022 VAT Cases & VAT News Published September 26, 2022 in Issue 3, 2022 Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Rates...

Accounting Developments of Interest

Issue 3, 2022 Accounting Developments of Interest Published September 26, 2022 in Issue 3, 2022 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Charities (Amendment) Bill 2022...

Revenue Commissioners’ Update

Issue 3, 2022 Revenue Commissioners’ Update Published September 26, 2022 in Regular Features Table of Contents Back to top Reminder to Update Your Bank Details on revenue.ie Revenue is reminding customers who...

Legal Monitor

Issue 3, 2022 Legal Monitor Published September 26, 2022 in Regular Features Caroline Austin, Partner, Tax Department, Matheson Table of Contents Back to top Selected Acts Signed into Law 1 May–31 July...

Tax Appeals Commission Determinations

Issue 3, 2022 Tax Appeals Commission Determinations Published September 26, 2022 in Regular Features Tara Duggan, Tax Technical Author, Irish Tax Institute Table of Contents Back to top Determinations of the Tax...

Tax Technology Update – Autumn 2022

Issue 3, 2022 Tax Technology Update – Autumn 2022 Published September 26, 2022 in Regular Features John Curry, Principal, Tax Transformation & Technology, KPMG Table of Contents Back to top “Automation applied...

Customs Update – Autumn 2022

Issue 3, 2022 Customs Update – Autumn 2022 Published September 26, 2022 in Regular Features John P. O’Loughlin, Partner, Global Trade & Customs, PwC Ireland Gavin Williams, Associate, Global Trade and Customs,...

Editor’s Pages

Issue 3, 2022 Editor’s Pages Published September 26, 2022 in Issue 3, 2022 Table of Contents Back to top Corporation Tax Return 2021: Focus on Disclosures Patrick Mulcahy and Ross Duffy set...

Policy and Representations Monitor

Issue 2, 2022 Policy and Representations Monitor Published June 30, 2022 in Issue 2, 2022 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents News Alert Revenue’s...