The Legal and Taxation Aspects of Earn-Outs: Part 1

Robert Dever, Gerry Beausang and Brídín Redmond explain what an earn-out is, the structuring issues to be considered, and sellers’ rights and obligations during the earn-out period, in the first article of...

The Susquehanna Case: A High Court Reversal

Martin Phelan considers the judgment in this case concerning the availability of group loss relief to a US LLC under the Ireland–US double taxation agreement and s411 TCA 1997....

Tax in Deals: Beyond Mergers and Acquisitions: Part 2

Junior Chapwanya, Stephanie Curtin and Nicola Carter discuss acquisition structuring, post-acquisition considerations, value creation and exit planning in a follow-up to their article in Irish Tax Review, Issue 3 of 2024....

Deductibility of Royalty Withholding Tax

Cian O’Sullivan provides an analysis of the position regarding the deductibility of royalty withholding tax after recent Tax Appeals Commission determinations....

Taxation of Woodlands and Forestry in Ireland

Anne Hogan and John O’Reilly look at forestry as an investment and examine the taxation of woodlands and forestry, covering all tax heads, and consider relevant Tax Appeals Commission decisions....

VAT and Sustainability

Kim Clarke and Eugen Trombitas outline the VAT policy moves made by Ireland to address environmental sustainability and highlight the emerging global trend of jurisdictions using their VAT systems to promote sustainability....

VAT on Property Scenarios

Gabrielle Dillon provides an analysis of the VAT rules and practicalities surrounding the development of property, lettings, the disposal of property subject to lettings, and impact of a change of use to...

Policy and Representations Monitor

Issue 4, 2024 Policy and Representations Monitor Published December 16, 2024 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, 2024 Recent Revenue eBriefs Published December 16, 2024 in Regular Features Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Back to top Revenue eBriefs Issued from 1...

Direct Tax Cases: Decisions from the UK Courts

Issue 4, 2024 Direct Tax Cases: Decisions from the UK Courts Published December 16, 2024 in Regular Features Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick Lawless, Director, Tax...

International Tax Update

Issue 4, 2024 International Tax Update Published December 16, 2024 in Regular Features Louise Kelly, Tax Partner, Deloitte Ireland LLP Dylan Reilly, Tax Manager, Deloitte Ireland LLP Table of Contents Back to...

VAT Cases & VAT News

Issue 4, 2024 VAT Cases & VAT News Published December 16, 2024 in Regular Features Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top Supply of Electricity for...

Accounting Developments of Interest

Issue 4, 2024 Accounting Developments of Interest Published December 16, 2024 in Regular Features Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Sustainability Assurance Requirements from 1...

Legal Monitor

Issue 4, 2024 Legal Monitor Published December 16, 2024 in Regular Features Niall McCarthy, Associate, William Fry Tax Advisors Table of Contents Back to top Selected Acts Signed into Law from 1...

Tax Appeals Commission Determinations

Issue 4, 2024 Tax Appeals Commission Determinations Published December 16, 2024 in Regular Features Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 August to 31 October 2024 Income...

UK and Northern Ireland Tax Update – Winter 2024

Issue 4, 2024 UK and Northern Ireland Tax Update – Winter 2024 Published December 16, 2024 in Regular Features Marie Farrell, Tax Director, KPMG Ireland (Belfast Office) Table of Contents Back to...

Tax Technology Update – Winter 2024

Issue 4, 2024 Tax Technology Update – Winter 2024 Published December 16, 2024 in Regular Features Tim Duggan, Director, Tax Transformation and Technology, KPMG Katie Aragane, Associate Director, Tax Transformation and Technology,...

Key Dates Calendar

Issue 4, 2024 Key Dates Calendar Published September 23, 2024 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 is always an eventful and hectic time of year for the tax profession, but Q4 2024 was different in one important respect: the country went to the polls. Speculation...

Martin Lambe

Chief Executive’s Pages

The end of another year draws near. The tax landscape continues to change, with further changes expected in 2025 as new leaders take control in jurisdictions across the globe. The final quarter...

Editor’s Pages

Issue 4, 2024 Editor’s Pages Published December 16, 2024 in Issue 4, 2024 Amanda-Jayne Comyn, Director, Circulo Back to top The Legal and Taxation Aspects of Earn-Outs: Part 1 Robert Dever, Gerry...