Martin Phelan
William Fry
Articles
Time to Abolish the Close Company Surcharge for Professional Service Companies
Ireland - May 22 2020 Irish law allows chartered accountants to provide their professional services through limited liability companies. Tax law penalises the retention o…
Cayman Islands Added to EU Blacklist
European Union - March 5 2020 Following a meeting of the EU's Economic and Financial Affairs Council on 18 February 2020, the EU list of non-cooperative jurisdictions was revised…
Dunnes Stores Appeal Case on Plastic Bag Levy
Ireland - January 2 2020 The recent Supreme Court judgment of Mr Justice MacMenamin in Dunnes Stores v Revenue Commissioners & Others [2019] IESC 50 (“Dunnes…
Department of Finance Publishes Proposed Draft Transfer Pricing Legislation
Ireland, OECD - September 3 2019 On 2 September 2019, the Department of Finance issued a feedback statement concerning the proposed update to Ireland's transfer pricing rules. The…
EU Tax Dispute Resolution Directive Entered Force on 1 July 2019
European Union - August 26 2019 According to the European Commission, there are approximately 900 double taxation disputes pending for 2 years or more in the EU with a…
