Rachel O’Sullivan

Matheson

Articles

Results 1 to 5 of 11


InDisputes: OECD APA Best Practices in Ireland

Ireland, OECD - November 7 2022 The OECD recently published guidance on bilateral advance pricing arrangements ("APAs") which highlights 29 best practices that should be followed by…

Tomás Bailey, Joe Duffy, Nicola Dunleavy, Cliodhna MacCabe, John Ryan

InDisputes Series: Interpreting Tax Terms - A Recent Illustration

Ireland - August 10 2022 The High Court of Ireland (the "Court") recently provided a very useful illustration of how the principles of statutory interpretation can apply in…

Tomás Bailey, Joe Duffy, Nicola Dunleavy, James McGovern, John Ryan

InDisputes: Competent Authority Results 2021 - Ireland firmly on the MAP

European Union, Ireland, OECD - June 10 2022 Irish Revenue's Annual Report for 2021 (the "2021 Report") highlights a clear increase in mutual agreement procedure ("MAP") activity in Ireland. The…

Tomás Bailey, James McGovern

InDisputes Series: Tax Appeals Commission Report 2021 - Continued Strong Performance

European Union, Ireland - May 9 2022 The recently published 2021 Annual Report of the Tax Appeals Commission (the “TAC”) illustrates the TAC’s continuing success and efficiency as a forum…

Tomás Bailey, Joe Duffy, Nicola Dunleavy, John Ryan

InDisputes Series: High Court Clarifies Admissibility of Appeal Transcripts

Ireland - April 26 2022 In the recent case of Glynn & Ors v The Revenue Commissioners, the High Court clarified when transcripts of Tax Appeal Commission (“TAC”) hearings can…

Tomás Bailey, Joe Duffy, Nicola Dunleavy, John Ryan