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Ireland’s Consultation on OECD Tax Proposals

Ireland, OECD - September 13 2021 On 1 July 2021, the Organisation for Economic Co-operation and Development (the “OECD”) Inclusive Framework reached agreement but not unanimous…

Fintan Clancy, Ailish Finnerty, David Kilty, Susan Lynch.

A general introduction to the regulation of virtual currencies in Ireland

Ireland - September 3 2021 This article reviews the need-to-know features of the legal and regulatory frameworks governing virtual currencies in Ireland, with particular regard to applicable securities and banking laws.

Robert Cain, Maura McLaughlin.

Ireland’s Implementation of Interest Limitation Rule - Update

Ireland - August 18 2021 The Irish government announced its intention to introduce an ATAD1 compliant interest limitation rule into Irish law with effect from 1 January 2022…

Fintan Clancy, Ailish Finnerty, David Kilty, Susan Lynch.

Fighting the use of shell entities and arrangements for tax purposes

European Union, Ireland - June 21 2021 The European Commission has announced its intention to introduce new measures to fight the use of shell entities and arrangements for tax purposes…

Fintan Clancy, Ailish Finnerty, David Kilty, Dearbhla O’Gorman, Simona Prielaidaite.

Update on State aid claims and tax policy

European Union - June 14 2021 Following last year's landmark judgment in the Apple State aid case, the General Court of the European Union recently issued two important decisions…

Fintan Clancy, Ailish Finnerty, David Kilty.