These include new rules on Public Country-by-Country Reporting, annual VAT recovery review adjustments, Revenue's annual report and the introduction of tax relief for donations to approved sports bodies. We also explore developments in EU customs duties on low-value imports, practical considerations for director loans and tax-efficient options such as farmland leasing, along with a factsheet outlining some key action points for the upcoming reduction in the hospitality VAT rate.
Public Country-by-Country Reporting (Public CbCR) is a tax transparency framework introduced by the European Union under Directive (EU) 2021/2101 and implemented in Ireland through the 2023 Regulations.
Taxpayers involved in a mix of VATable and VAT exempt activities must carry out an annual review of their General Overhead Recovery Rate to ensure input VAT apportionment calculations are correct.
On 1 July 2026, the EU will introduce an interim flat-rate customs duty of €3 per item on low-value e-commerce imports from outside the EU, ending the long-standing duty-free treatment that has applied to goods below €150. This measure will apply from 1 July 2026 until July 2028 when the full EU customs reform package is due to come into effect.
Directors’ loan accounts are a common and legitimate feature of Irish SMEs, particularly in owner managed companies where directors frequently move funds in and out of the company.
Do you own property in Ireland and are planning to sell it, or have you already done so while living abroad? The disposal of Irish “specified assets” such as land or buildings in the State is always subject to Irish Capital Gains Tax (CGT), regardless of where you live.
Leasing farmland can offer landowners regular income, reduced day-to-day involvement and continued ownership of a valuable family asset.
Transfer pricing (TP) continues to be a central area of focus in Ireland, driven by increasing globalisation, significant inbound and outbound foreign direct investment and the growing importance of intangible assets.
If you've ever chipped in a few euros to help your local GAA club build a new dressing room, supported your tennis club’s dream for new courts or donated to your child’s athletics club, here’s some good news: you might be able to get tax relief on that donation.
Why is it that a generous relief has yet to drive scale, inward investment or job growth?
Together, these insights are designed to support your planning, strengthen compliance and help you respond proactively to an evolving tax environment.
Insight and innovation to guide you through an ever-evolving tax landscape.
A proactive approach to complex international tax topics.
Working alongside you in a shifting tax landscape to turn complex tax challenges into strategic advantages.
Working alongside you in a shifting tax landscape to turn complex tax challenges into strategic advantages.
Providing clarity in a complex global tax landscape.
Clarity and control through every stage of the deal.
Helping innovative companies fuel growth by unlocking strategic tax incentives.
Efficiently managing complexity in an evolving tax landscape.
Amid growing regulatory and tax complexity, Transfer Pricing stands as a critical priority for multinationals in Ireland and globally
As tax disputes proliferate globally, effective advice becomes crucial.
The rising importance of VAT and indirect taxes demands a proactive, strategic approach.
This website uses cookies.
Some of these cookies are necessary, while others help us analyse our traffic, serve advertising and deliver customised experiences for you.
For more information on the cookies we use, please refer to our Privacy Policy.
This website cannot function properly without these cookies.
Analytical cookies help us enhance our website by collecting information on its usage.
We use marketing cookies to increase the relevancy of our advertising campaigns.
