How to integrate social risk into ESG under new EBA Guidelines.
Central Bank of Ireland 2026 priorities on resilience, AI, fraud and consumer protection.
Grant Thornton Ireland appoints 12 new partners across audit, tax and advisory.
Irish transfer pricing rules apply to arrangements entered into between associated persons (companies) on or after 1 July 2010, involving the supply or acquisition of goods, services, money or intangible assets. Our transfer pricing guide provides an overview of the Irish Transfer Pricing rules.
Employers are obliged to submit a Form RSS1 in any year in which an option is granted, exercised, transferred or released to an employee. The RSS1 for 2020 should be completed and submitted online via Revenue Online Service (ROS) on or before 31 March 2021.
Read our latest factsheet about Data protection as a service
The Irish Investment Limited Partnership (ILP) structure is a regulated partnership structure that is authorised as either a Qualifying Investor Alternative Investment Fund (QIAIF) or Retail Investor Alternative Investment Fund (RIAIF) that will appeal to global investments managers and promoters in particular for Private Equity, Private Credit, Real Estate, sustainable finance and infrastructure assets.
The Investment Firms Regulation EU 2019/2033 (IFR) and Investment Firms Directive EU 2019/2034 (IFD) establishes a tailored prudential framework for investment firms. The new prudential regime applies to investment firms that not systemic by virtue of their size and interconnectedness within the wider financial system, i.e. primarily Class 2 type firms (see the classification criteria in our previous publication). Small and non‐interconnected investment firms may receive regulatory requirement exemption from the competent authorities.
Subsidy payments by Revenue to employers under the Temporary Wage Subsidy Scheme (TWSS) and paid to employees are treated as part of the employees’ emoluments i.e. salary and wages, for tax purposes. The subsidy amount paid to employees via payroll was not subject to tax under the PAYE system however, the amount received by the employee is liable to income tax and Universal Social Charge (USC).
Understand directors' compliance obligations under the Companies Act 2014 and ensure your policies reflect current tax and legal requirements.
We have outlined below some of the key considerations contained within the Free Trade agreement between the EU and the UK. The agreement allows for tariff free trade between the EU and UK and sets out a new trading relationship between both parties.
The Investment Firms Regulation EU 2019/2033 (IFR) and Investment Firms Directive EU 2019/2034 (IFD) establishes a tailored prudential framework for investment firms. As outlined in our previous publication, the new prudential regime for investment firms applies to class 2 & firms primarily, which are not systemic by virtue of their size and their interconnectedness within the wider financial system.
Business continuity has been considered a priority by many but also neglected by some. The COVID-19 pandemic presents a serious threat to people, businesses and economies across the world and it has taught us that having a robust Business Continuity Management program is key for survival during crisis.
The Mini One Stop Shop, better known as MOSS, is a simplification measure to reduce the administrative burden and costs for businesses should they be in involved in supplying telecommunications, broadcasting and electronic (TBE) services to non-taxable persons i.e. typically private consumers.
Grant Thornton offers a timely, cost effective, managed iXBRL tagging service for company financial statements and tax returns. If the Irish Revenue or HRMC iXBRL tagging requirements apply to your company then our service could be the solution for you.