
Navigating Transfer Pricing in an AI-Driven Tech Landscape
Rustom Dalal and Kevin Norton outline how businesses should understand their AI value-chain to assess the impact on cost allocation and profit attribution....
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....
Issue 3, 2025 Policy and Representations Monitor Published September 11, 2025 in Issue 3, 2025 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top...
Issue 3, 2025 Recent Revenue eBriefs Published September 11, 2025 in Issue 3, 2025 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Back to top Revenue eBriefs Issued from...
Issue 3, 2025 Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published September 11, 2025 in Issue 3, 2025 Mark Ludlow, Senior Associate – Tax, RDJ LLP...
Issue 3, 2025 Direct Tax Cases: Decisions from the UK Courts Published September 11, 2025 in Issue 3, 2025 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick Lawless, Director,...
Issue 3, 2025 International Tax Update Published September 11, 2025 in Issue 3, 2025 Louise Kelly, Tax Partner, Deloitte Ireland LLP Dylan Reilly, Tax Manager, Deloitte Ireland LLP Table of Contents Back...
Issue 3, 2025 VAT Cases & VAT News Published September 11, 2025 in Issue 3, 2025 Gabrielle Dillon, Dillon VAT Advisory Ltd Table of Contents Back to top VAT Cases Place of...
Issue 3, 2025 Accounting Developments of Interest Published September 11, 2025 in Issue 3, 2025 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Private Equity Investing in...
Issue 3, 2025 Legal Monitor Published September 11, 2025 in Issue 3, 2025 James Quirke, Partner, McCann FitzGerald LLP Table of Contents Back to top Selected Acts Signed into Law from 1...
Issue 3, 2025 Tax Appeals Commission Determinations Published September 11, 2025 in Issue 3, 2025 Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 May to 31 July 2025...
Issue 3, 2025 Editor’s Pages Published September 11, 2025 in Issue 3, 2025 Amanda-Jayne Comyn, Editor Table of Contents Back to top Navigating Transfer Pricing in an AI-Driven Tech Landscape Rustom Dalal...
On 4 September Shane Wallace was inaugurated as the Irish Tax Institute’s 50th President. Shane has been a Council Member since 2015 and over the course of the decade...
The Institute’s Annual General Meeting took place on 4 September, and Shane Wallace became our 50th President. Shane has been on Council since 2015 and has served on a number of Committees...
News and moves in the tax community......
Issue 3, 2025 Key Dates Calendar Published June 18, 2025 in Regular Features Helen Byrne, Senior Manager, Tax Knowledge Services, EY a a This regular feature includes key tax dates for individuals...
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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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