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Multinationals and Intercompany Debt: The Tax Implications of Unwinding Intercompany Debt

Ireland - June 8 2022 A recent decision of the Tax Appeals Commission (TAC) concerned a successful appeal by a taxpayer against an assessment to corporation tax of c.€25m…

Robert Kearns, Deirdre Kirwan, Anne Tobin

Revenue's Annual Report 2021

Ireland - May 27 2022 In May 2022, the Revenue Commissioners (Revenue) published its annual report for 2021 (Report). The Report reviews how Revenue is performing against…

Robert Kearns, Aoife Keenan, Sonya Manzor

The Tax Appeals Commission Annual Report 2021

Ireland - May 4 2022 The Tax Appeals Commission (TAC) was established in 2016, replacing the Appeal Commissioners as the body responsible for administering tax appeals…

Robert Kearns

New Code of Practice for Revenue Compliance Interventions

Ireland - March 31 2022 A new Code of Practice for Revenue Compliance Interventions was recently published. From 1 May 2022, the Code of Practice will significantly change…

Rachel Fox, Sonya Manzor, Ted McGrath, Caitriona Moran

The 2020 Global MNC Tax Complexity Project

Global, Ireland - January 13 2022 The 2020 Global Multinational Corporation Tax Complexity Project (the Project) has now been made available at https://www.taxcomplexity.org/ The…

Jack Feehan