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Dear CEO Letter on the Central Bank’s Key Regulation and Supervision Priorities for 2023
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William Fry represents Cintra in landmark High Court tax case
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What To Expect When You Are Legitimately Expecting
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VAT Treatment of Depository Services and Global Custody Services
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Time to Abolish the Close Company Surcharge for Professional Service Companies
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The Real Estate Investment Structure Taxation Review – Ireland
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Taxand: Strong M&A activity forecast for H2 after fast start to 2021
Taxand’s 2021 Guide provides commentary and insights into the tax treatment of global M&A deals.
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Summary of the Measures Available to Support Businesses during COVID-19
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Summary of Irish Tax Measures Announced in Response to the Spread of COVID-19
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Stamp Duty Battle: Abbvie Wins Appeal Against €587m Irish Stamp Duty
A recent decision of the Tax Appeals Commission will peak the interests of Pharma, Healthcare and...
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Revenue Guidance on the Tax Treatment of Additional Tier 1 Capital
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Revenue’s Annual Report 2021
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Recent TAC Determination Concerning EII
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Pensions Winter Briefing
In their Winter Briefing, our Pensions team provides an insight into some of the key legal develo...
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New Stamp Duty Rate for Bulk Purchases of Residential Properties
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New Government Legislation Programme: Industry & Sector Breakdown Summer 2022
The Summer legislation programme has been published by the government. The programme includes 34...
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Mondaq Webinar: Remote Working – Here to Stay?
On Wednesday, 11 November, Catherine O'Flynn, Leo Moore, Nuala Clayton and Declan Lavelle present...
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Irish Tax Measures for 2021 in Response to COVID-19
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Irish Real Estate Funds Regime Changes: Actions For Funds And Investors
Technical changes to the existing Irish Real Estate Funds (IREF) regime proposed by the Finance B...
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Irish regulation looks set to catch up with e-scooters
The regulation of e-scooters and similar vehicles in Ireland looks set for an overhaul soon.
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Ireland’s Corporation Tax Roadmap – The Rules of the Road are Changing
The Department of Finance published "Ireland's Corporation Tax Roadmap" (the Roadmap) on 5 Septem...
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Government Publishes Scheme for “No-Deal” Brexit Bill
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Finance Bill 2017– New Tax Treatment For SME Share Options Under KEEP Programme
Finance Bill 2017 proposes new rules for taxing employee share options. See our analysis of the ...
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EU Tax Dispute Resolution Directive Entered into Force on 1 July 2019
EU Tax Dispute Resolution Directive aims to streamline the dispute resolution process for double ...
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Article and Insights
Emergency Measures to Halt the Spread of Covid-19
Government passes emergency COVID-19 Legislation
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Article and Insights
Department of Finance: Tax Strategy Group issues papers on tax policy changes
This article analyses the recently issued Department of Finance's Tax Strategy Group (TSG) papers...
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Article and Insights
DAC 6 Update – European Implementation
While DAC 6 proposes a uniform mandatory disclosure rule framework, it can be expected that natio...
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Article and Insights
COVID-19 – Key Issues for the Food, Beverage and Agri-business Sector
The Food, Beverage & Agri-business sector is one of the hardest hit by COVID-19. In this article,...
Senior Associate
David O’Shea
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Article and Insights
Budget 2022 Tax Strategy Group Papers
On 16 September 2021, the Department of Finance published the Tax Strategy Group (TSG) papers on ...
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Article and Insights
Accelerated Loss Relief for Companies
In response to the COVID-19 pandemic, Irish Revenue released an eBrief on the July Jobs Stimulus ...
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Article and Insights
Acceleration of Tax Refunds and Maximising Reliefs
William Fry Tax Advisors identify a range of tax efficiencies/opportunities which can generate mu...
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Article and Insights
Irish Corporation Tax—What the Future Holds…
The next few years will see major change to the Irish corporation tax system: the recent Coffey R...
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Article and Insights
Multinationals and Intercompany Debt: The Tax Implications of Unwinding Intercompany Debt
A €25m tax battle before the Tax Appeals Commission clarifies the corporation tax treatment when ...
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Article and Insights
Legal News – July 2022
Welcome to the July 2022 edition of Legal News. Here is a selection of our recent publications on...
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The Tax Appeals Commission Annual Report 2021
On 25 April 2022, the Tax Appeals Commission published its annual report for 2021 (Report); the R...
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Article and Insights
Legal News – June 2022
Welcome to the June 2022 edition of Legal News. Here is a selection of our recent publications on...
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Article and Insights
Summary of Irish and International Tax Measures in Response to COVID-19 & Future Developments
Summary of Irish and international tax measures in response to COVID-19 & future developments.
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Long Distance Employment Relationships – Trouble in Remote-Working Paradise?
Employers based in Ireland whose employees relocated abroad while working remotely must now navig...
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Ireland Supports Mechanisms to Resolve Double Taxation Disputes Between Member States
To strengthen the mechanisms available to resolve double taxation disputes between Member States,...
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Review of the VAT Rules for Financial and Insurance Services
The current VAT rules for financial and insurance services are criticised for being complex, diff...
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EU Agrees Optional Six-Month Deferral for DAC 6 Tax Reporting Deadlines
On 3 June 2020 EU member states agreed an optional six-month deferral for DAC 6 tax reporting dea...
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Finance Bill 2020 Proposals – Improvements to the Practice & Procedure of the Tax Appeals Commission
Budget 2021 was announced on 13 October 2020. In addition to the budget, the Finance Bill 2020 pr...
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Legal News – May
Welcome to the May 2020 issue of Legal News. We aim to keep you up to date on legal developments ...
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Cayman Islands Added to EU Blacklist
With the Cayman Islands being added to the EU's blacklist, we outline the reasons for the decisio...
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Article and Insights
Legal News – June
Welcome to the May 2020 issue of Legal News. We aim to keep you up to date on legal developments ...
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Article and Insights
Capital Acquisition Tax (“CAT”) Dwelling House Exemption
The qualifying conditions for the dwelling house exemption have changed with effect from 18 Decem...
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Article and Insights
Extension of Filing Deadline for Funds Utilising the De Minimus Limit Rules
Revenue extends eight year deemed disposal reporting deadline for Irish funds
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Article and Insights
Finance (Tax Appeals and Prospectus Regulation) Bill 2019
New legislation to amend the case stated procedure from a determination of a Tax Appeals Commissi...
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Article and Insights
Beneficial Ownership of Corporate Entities – The New Rules
As previously reported, the European Union (Anti-Money Laundering: Beneficial Ownership of Corpor...
Consultant
Patricia Taylor
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Article and Insights
Legal News – August 2019
Welcome to the August 2019 edition of Legal News. We at William Fry aim to keep you up to date on...
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No-deal Brexit Bill Proposes Changes to Tax Legislation
Various provisions of tax law will be amended to maintain status quo in the event of no-deal Brexit
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Article and Insights
Revenue Guidance for Calculating Company’s Trade or Profession Profits
Irish Revenue issued new guidance on 1 July 2019 setting out the rules for companies in calculati...
Consultant
Breda Fitzmaurice
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Department of Finance Publishes Proposed Draft Transfer Pricing Legislation
Following on from "Ireland's Transfer Pricing Rules Public Consultation" launched in February 201...
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Legal News – October 2019
Welcome to the October 2019 edition of Legal News. We at William Fry aim to keep you up to date o...
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New Beneficial Ownership Rules – What are the Facts?
New rules require corporate entities to submit beneficial ownership information to a 'central reg...
Consultant
Patricia Taylor
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OECD Releases Ireland’s Peer Review Report on Action 14 of the BEPS Project
The recently released peer review report on Action 14 of the BEPS project finds that Ireland meet...
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Global BEPS Report 2017: Impact of BEPS across Taxand Jurisdictions
The recently published Global BEPS Report 2017 report aims to provide a summary of the impact to ...
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Budget 2019
Budget 2019 was announced on 9 October 2018. This was Minister Donohoe's second Budget speech and...
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Article and Insights
Global Guide to Tax Litigation – Irish Chapter
Brian Duffy, Fergus Doorly and Sonya Manzor have authored the Irish chapter of the Global Guide t...
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Senior Associate
Helena Ryan
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Article and Insights
Legal News – September 2018
Please click on the title above to view our Legal News - September 2018
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Article and Insights
Tax Strategy Papers – A Glimpse of the Future for Irish Corporation Tax
Government publishes Tax Strategy Group papers to outline options for 2019 budget.
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Article and Insights
Finance Bill 2017 – Key Commercial Property Measures
Budget 2018 was announced on 10 October 2017 and details of the key property measures were set ou...
