Julie Burke, BL

Introduction of Pillar Two GloBE Rules in Ireland

Harry Harrison, Paul McKenna and Chloe Fox provide a high-level overview of the GloBE rules, drawing attention to the areas of particular importance and seeking to simplify insofar as possible these very complex provisions.

What Does Finance (No. 2) Act 2023 Mean for the Financial Services Industry?

Sybil Smyth outlines the Finance (No. 2) Act 2023 changes that could have a significant impact on financial services taxpayers, particularly those engaged in leasing activities.

How Taxpayers Can Prepare for Joint Audits and Increasing Cross-border Tax Controversies

Fionnuala Hynes, Danielle Cunniffe and Aidan Lucey explain the new provisions on joint audits introduced by Finance (No. 2) Act 2023, the cross-border tax dispute-resolution mechanisms available and how taxpayers can best prepare for joint audits by managing tax risk and preparing for tax controversies should they arise.

Finance (No. 2) Act 2023 Measures Updating the R&D Tax Credit

Damien Flanagan and Cian Smith examine the details of the Finance (No. 2) Act 2023 changes to the R&D tax credit regime in Ireland.

Digital Games Tax Credit: Recent Changes

Ian Collins and Arek Rojek outline recent changes to the digital games corporation tax credit and suggest possible updates in the future.