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Ernst & Young | European Union | 29 Aug 2020

How the EU’s agenda might result in a common set of contract rules

The sharing economy, sometimes called the collaborative economy, covers a great variety of sectors and is rapidly emerging. Many people have already…
Article
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Ernst & Young | Global | 30 Oct 2019

Global Labor and Employment Law Strategic Topics

As a general principle, personal data should be collected by employers at the amount needed to fulfill legal obligations imposed by the labor…
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Ernst & Young | Global | 29 Oct 2019

Why companies must be increasingly focused on ageism

People are living longer and delaying their retirement if they can. Here’s what to consider as the dynamics of the workplace shift.
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Ernst & Young | USA | 20 Aug 2019

Why alternative legal service providers are on the rise

An interview with Cornelius Grossmann, EY Global Law Leader, and Eric Laughlin, EY Global Legal Managed Services Leader, addressing the use of…
Press release

Ernst & Young | USA | 1 Jun 2019

What EY can do for you

EY legal services address today’s issues and help shape the future with customized and agile strategies that span across the entire legal function.
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Ernst & Young | USA | 22 Feb 2019

Why the legal function must be reimagined for the digital age

The EY global survey finds that legal functions must change their operating models to maximize value from digital transformation. The recent EY legal…
Commentary
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Ernst & Young | 19 Sep 2008

Cashing a Cheque Not Deemed to Be Full and Final Settlement

The High Court recently handed down its decision in Ross v WC. The case concerned a taxpayer’s claim that as a cheque given to an Irish Revenue auditor had been cashed, full and final settlement had been reached and the Revenue was precluded from seeking further information from the taxpayer’s bankers under the provisions of Section 908(5) of the Taxes Consolidation Act 1997.
Commentary
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Ernst & Young | 12 Sep 2008

Three New Double Taxation Treaties Signed in 2008

To date, 2008 has been a productive year for the Irish Revenue’s tax treaty negotiation team. After a relatively barren spell in recent years, this year has so far seen the signing of three new double taxation treaties: two first-time double taxation treaties with Macedonia and Vietnam and a limited tax treaty with the Isle of Man.
Commentary
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Ernst & Young | 29 Aug 2008

GAAR Gets an Extreme Makeover

Section 811 of the Taxes Consolidation Act 1997 is the general anti-avoidance rule. The Finance Act 2006 inserted Section 811A, which was an attempt on the Irish Revenue's part to obtain intelligence on tax avoidance plans in the marketplace. However, it failed and led to new amendments to Section 811 and Section 811A in the recent Finance Act 2008.
Commentary
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Ernst & Young | 30 May 2008

Irish Holding Company Regime Gains Momentum

The attractiveness of Ireland as a holding company location is being recognized in the marketplace. This has now been further enhanced with the introduction of a 50% reduction in the tax rate applicable to certain foreign dividends. It is hoped that the next step will be a participation exemption that fully exempts foreign dividends from tax at the level of the shareholder.
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