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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.

EU moves a step closer to public country-by-country reporting of tax information

European Union - June 4 2021 This week the European Council and European Parliament agreed a draft directive (the "Directive") which would require public disclosure of…

Fintan Clancy, Ailish Finnerty, David Kilty.

Updated Revenue Guidance on the Tax Treatment of Out of Court Settlements in Employment Claims

Ireland - June 1 2021 Employers are urged to exercise renewed care when considering the tax treatment of out of court settlements reached with employees in respect of…

Cían Beecher, Fintan Clancy, Niamh Fennelly, Ailish Finnerty, Séamus Given, David Kilty, Kevin Langford, Louise O'Byrne.

Update: Court of Appeal sees sense in challenge to validity of claim notice

United Kingdom - May 26 2021 We previously published a briefing on a decision of the High Court of England and Wales in the case of Dodika Limited v United Luck Group Holdings…

Fintan Clancy, Ailish Finnerty, Suzanne Kearney, David Kilty, Elaine Mooney.