Offshore Funds: A Case for Simplification?

Kevin Smith and Bernadine Dooley provide an overview of the offshore funds legislation in Ireland and focus on some of the key distinctions and difficulties for taxpayers and advisers in navigating the...

Taxation of Non-Resident Landlords

Charlotte Cumiskey gives an overview of the essential tax obligations of both individual and corporate non-resident landlords in Ireland....

CESOP: New EU Tax Information Reporting Requirements

Nicola Sheridan and Ruth Maloney explain the CESOP Directive, which will come into effect from 1 January 2024 and will require payment service providers to maintain electronic records on cross-border payments and...

Policy and Representations Monitor

Issue 4, 2023 Policy and Representations Monitor Published December 18, 2023 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top News...

Recent Revenue eBriefs

Issue 4, 2023 Recent Revenue eBriefs Published December 18, 2023 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top Revenue eBriefs...

International Tax Update

Issue 4, 2023 International Tax Update Published December 18, 2023 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 4, 2023 VAT Cases & VAT News Published December 18, 2023 in Regular Features Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Taxable Amount...

Accounting Developments of Interest

Issue 4, 2023 Accounting Developments of Interest Published December 18, 2023 in Regular Features Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Anti-Money-Laundering Authority The Irish Government...

Legal Monitor

Issue 4, 2023 Legal Monitor Published December 18, 2023 in Regular Features Philip McQueston, Of Counsel, A&L Goodbody Table of Contents Back to top Selected Acts Signed into Law from 1 August...

Tax Appeals Commission Determinations

Issue 4, 2023 Tax Appeals Commission Determinations Published December 18, 2023 in Regular Features Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 August to 31 October 2023 Income...

Tax Technology Update – Winter 2023

Issue 4, 2023 Tax Technology Update – Winter 2023 Published December 18, 2023 in Regular Features Tim Duggan, Director, Tax Transformation and Technology, KPMG Aileen Carroll, Director, FS Tax, KPMG Table of...

UK and Northern Ireland Tax Update – Winter 2023

Issue 4, 2023 UK and Northern Ireland Tax Update – Winter 2023 Published December 18, 2023 in Regular Features Marie Farrell, Tax Director, KPMG Ireland (Belfast Office) Table of Contents Back to...

Customs Update – Winter 2023

Issue 4, 2023 Customs Update – Winter 2023 Published December 18, 2023 in Regular Features Nick Koolen, Senior Manager, Global Trade & Customs, PwC Ireland John P. O’Loughlin, Partner, Global Trade &...

Editor’s Pages

Issue 4, 2023 Editor’s Pages Published December 18, 2023 in Issue 4, 2023 Julie Burke, Editor Table of Contents Back to top The Last Slice of the Action? Supreme Court Delivers in...

Key Dates Calendar

Issue 4, 2023 Key Dates Calendar Published December 18, 2023 in Regular Features Helen Byrne, Senior Manager, Tax Knowledge Services, EY a a This regular feature includes key tax dates for individuals...

President’s Pages

The final quarter of the year has its own momentum in the tax world – the Budget, and the month of leaks leading up to it, the publication of the Finance Bill...

Martin Lambe

Chief Executive’s Pages

We are coming to the close of another year that has seen much change not just in tax but also in technology, with the fast-paced development of artificial intelligence. The last three...