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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, Caroline Devlin, Ailish Finnerty, David Kilty, Dearbhla O’Gorman.

Ireland’s implementation of Interest Limitation - Impact for securitisation regime

Ireland - October 22 2021 As expected, Ireland has published the draft legislation on the interest limitation rule in the Finance Bill 2021 (the "Finance Bill") as required by…

Fintan Clancy, Caroline Devlin, Ailish Finnerty, David Kilty.