Robert Kearns

William Fry

Articles

Results 1 to 5 of 12


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…

Brian Duffy, 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…

Brian Duffy, Aoife Keenan, Sonya Manzor

Depositary services and global custody services

Ireland - May 23 2022 An Irish regulated investment fund must appoint a depositary located in Ireland. A depositary is required to supervise the investment activities of…

Paul Eglington, Ted McGrath, Anne Tobin

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…

Brian Duffy

The taxation of non-Irish resident landlords - Revenue manual published

Ireland - April 8 2022 Under the Finance Act 2021 (the Act), non-Irish resident corporate landlords are now subject to Irish corporation tax at the rate of 25% on rental…

Ted McGrath, Anne Tobin