Mark O’Sullivan

Matheson

Articles

Results 1 to 5 of 36


Deduction for Digital Services Taxes

Ireland - August 12 2022 On 5 August 2022, the Irish Revenue Commissioners ("Revenue") issued guidance in Revenue e-Brief 158/22 (the "Guidance") in respect of the…

Brian Doohan, Shane Hogan, Ross Power

Doing Business in Ireland

Ireland - April 1 2022 Ireland has built a strong reputation globally as a leading destination for foreign direct investment (FDI). Its status is evidenced by the…

Emma Doherty, Pat English, Sarah Jayne Hanna, Michael Jackson, Catherine O’Meara, Robert O’Shea, Kieran Trant, Philip Tully

New tax credit relief for digital games under the Finance Bill 2021

Ireland - December 3 2021 The Finance Bill 2021 (the “Bill”), introduced a new tax credit relief for the digital gaming sector. The relief will support digital games…

Jade du Berry

Ireland’s Finance Bill 2021 | Key International Proposals

Ireland, OECD - October 28 2021 Most notably, the Bill includes provisions to implement the interest limitation rules and anti-reverse hybrid rules arising from the EU Anti-Tax…

Caroline Austin, Philip Tully

Ireland’s Transfer Pricing Rules - Documentation Requirements

Ireland, OECD - October 22 2021 The Irish Revenue Commissioners (“Revenue”) published updated transfer pricing guidance in February 2021 (the “Guidance”), which includes an overview…

Caroline Austin, Brian Doohan, Joe Duffy, Shane Hogan, Barry McGettrick, Catherine O’Meara, John Ryan