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Breach of confidentiality - There is no ‘off-the-record’!
  • Arthur Cox
  • Ireland, United Kingdom
  • March 23 2017

The UK Supreme Court has found that a public body, HM Revenue & Customs ("HMRC"), breached its duty of confidentiality to a taxpayer after a senior


Has it just got easier for small companies to claim the R&D Credit?
  • Ronan Daly Jermyn
  • Ireland
  • March 22 2017

Revenue recently announced an administrative practice which should benefit small companies who claim the R&D credit. This note summarises the R&D


Eversheds Sutherland Global Tax Digest - March 2017
  • Eversheds Sutherland (International) LLP
  • Belgium, Finland, United Kingdom, USA, Germany, Global, Ireland, Italy, Poland, Switzerland
  • March 16 2017

As part of the OECD Base Erosion and Profit Shifting (BEPS) project, the UK Government is proposing legislation to restrict the ability of companies


Knowledge Development Box And What To Expect
  • Philip Lee
  • Ireland
  • March 16 2017

The Knowledge Development Box (KDB) is a tax regime introduced by the Finance Act 2015 for companies whose


International and Irish Tax Update - March 2017
  • Maples and Calder
  • European Union, Global, Ireland, OECD
  • March 13 2017

In this edition of the Maples and Calder Tax Update, we focus on both Irish and international tax developments. The enactment of the recent Irish


Tax Update: Threats and Opportunities Facing Ireland’s Corporation Tax Regime
  • Mason Hayes & Curran
  • European Union, Ireland, OECD, United Kingdom, USA
  • February 28 2017

As the UK and US move towards lower corporate tax rates and the OECD BEPS project progresses, we examine the impact on Ireland's corporation tax


Brexit Tracker IV: Keeping you informed
  • McCann FitzGerald
  • European Union, Global, Ireland, OECD, United Kingdom, USA
  • February 23 2017

McCann FitzGerald is committed to keeping our clients up-to-date in relation to the legal and related politicaleconomic developments in respect


Final opportunity to disclose unreported offshore assets before 1 May 2017 introduced by Finance Act 2016
  • Ronan Daly Jermyn
  • Ireland
  • February 22 2017

Increased sharing of information intended to curb international tax evasion has been introduced under Common Reporting Standards


Final opportunity to disclose offshore assets before 1 May 2017 introduced by Finance Bill 2016
  • Ronan Daly Jermyn
  • Ireland
  • February 22 2017

Increased sharing of information intended to curb international tax evasion has been introduced under Common Reporting Standards


Checklist for Employee Incentive Schemes
  • LK Shields
  • Ireland
  • February 20 2017

Many businesses in Ireland operate well designed share schemes for their employees. Encouraging employee share ownership may be part of a company’s