Filter

Close Filters applied: 1
Issue
Industry
Service
Content type
Apply & Close

Results found: 99

Sort by:
Financial Services Advisory Financial Services and Pensions Ombudsman Overview of Complaints 2022 24 Mar 2023
The Financial Services and Pensions Ombudsman (FSPO) has published its Overview of Complaints of 2022. This report marks the first publication from the FSPO
Financial Services Advisory The Corporate Sustainability Reporting Directive or “CSRD” 20 Mar 2023
The Corporate Sustainability Reporting Directive (“CSRD”) introduces detailed reporting requirements on companies’ impact on the environment, human rights and
Transfer Pricing Transfer Pricing: OECD guidance on multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs) 16 Mar 2023
The Forum on Tax Administration, a member group of the OECD/G20 Inclusive Framework on BEPS (Base Erosion and Profit Shifting), along with other OECD task
Conduct Risk The Individual Accountability Framework – Key Highlights from the CBI Guidance 15 Mar 2023
Following enactment of the Central Bank (Individual Accountability Framework) Act 2023 on 9 March 2023, the Central Bank of Ireland (“CBI”) has launched a
Tax Finance Bill 2023 13 Mar 2023
Finance Bill 2023 (the Bill) published on 9 March includes the legislative provisions for the tax measures announced as part of the Government’s recent
Employer solutions Further Changes to Benefit in Kind (BIK) on Company Vehicles 08 Mar 2023
The Government announced (7 March 2023) temporary changes to the Benefit In Kind (BIK) calculations for company vehicles. This second round of changes to the
Tax Incentives The new R&D regime 08 Mar 2023
Finance Act 2022 introduced significant changes to the R&D tax credit regime. Most of the changes accommodate the OECD Pillar Two GloBE rules and therefore
Tax Updates to the Temporary Business Energy Support Scheme (“TBESS”) 08 Mar 2023
The Temporary Business Energy Support Scheme (TBESS) is extended until the end of April 2023. The monthly limit on payments that can be made under the scheme
Financial Services Advisory Central Bank highlights weaknesses in Virtual Asset Service Providers’ AML/CFT Frameworks 01 Mar 2023
As a result of recent amendments to the Criminal Justice (Money Laundering and Terrorism Financing) Act 2010 to 2021, Virtual Asset Service Providers (VASPs)
International Tax ATAD III Update: European Parliament publishes proposed amendments 28 Feb 2023
The European Parliament has published its approval of the European Commission’s draft proposal for Anti-Tax Avoidance Directive III (ATAD III) with recommended
Financial Services Advisory The Digital Services Act: Ensuring a safe and accountable online environment 28 Feb 2023
The Digital Services Act (DSA) is a proposed piece of legislation by the European Union that aims to modernize and harmonize the rules governing digital
Prudential Risk Central Bank’s Findings and Expectations for Payment and E-Money Firms 15 Feb 2023
The Central Bank of Ireland (“CBI”) set out their findings and expectations for Payment and E-Money firms in its “Dear CEO” letter published January 20, 2023.
Financial Services Advisory CBI Letter to Minister for Finance: Financial Regulation Priorities 2023 14 Feb 2023
On January 17th, the Central Bank of Ireland (‘CBI’) issued a letter to the Minister for Finance Michael McGrath outlining the Central Bank’s regulatory
Business Risk Services Internal audit empowers third-party risk management 13 Feb 2023
Find out how IA can help you manage risks
Tax Incentives Digital Games Tax Credit 10 Feb 2023
The Digital Games Tax Credit aims to capitalise on the synergies with the established Irish film and animation sectors, and to support quality employment in
Tax PAYE Risk Review 09 Feb 2023
With an increasing focus by Revenue on the correct operation of the Pay-As-You-Earn (PAYE) system, now is the time for businesses to review payroll and
International Tax BEFIT - Business in Europe: Framework for Income Taxation 08 Feb 2023
The European Commission held a public consultation in respect of a new proposed corporate tax system referred to as Business in Europe: Framework for Income
Tax Incentives Research & Development (R&D) tax credit regime 07 Feb 2023
The purpose of the R&D tax credit regime is to encourage both foreign and indigenous companies to undertake new or additional R&D activity in Ireland. It is a
Tax Incentives Capital Allowances 07 Feb 2023
Capital allowances are a form of tax relief for capital expenditure incurred on certain assets. Similar to depreciation, the relief is a write off of the
Change Management How change management can help your strategy succeed 26 Jan 2023
Incorporating change management into your strategy can enable an organisation to pivot from a prescribed strategy to an emergent strategy and increases the
Employer Solutions Special Assignee Relief Programme (SARP): Employer Year End Obligations 25 Jan 2023
Businesses with employees who availed of SARP during 2022 are required to file their annual SARP Employer Return with Revenue by 23 February 2023. SARP was
VAT Court of Justice of the European Union - GE Aircraft Engine Services Ltd 25 Jan 2023
The Court of Justice of the European Union (“CJEU”) recently handed down a judgement in the case of GE Aircraft Engine Services Ltd (C-607/20), concerning the
Employer Solutions Share Scheme Reporting: Deadline – 31 March 2023 13 Jan 2023
Employers and trustees operating share schemes are required to file an annual return with Revenue by 31 March after the end of each tax year. The return
Corporate Compliance Dealing with dormant companies 21 Dec 2022
Dealing with companies can be a simple process. Finance directors need to focus on core businesses and have a straight forward group structure. Disposing of
Tax DAC8 is still coming, but not quite as close 14 Dec 2022
The European Commission recently issued a proposal to amend the Directive on Administrative Cooperation (DAC) in the form of DAC8. The proposal extends the
Tax Debt Warehousing Scheme Self-Review Deadline - 31 January 2023 14 Dec 2022
All taxpayers who took part in the Debt Warehousing Scheme (“DWS”) as well as those for whom the DWS was automatically made available (taxpayers in Revenue’s
Tax Updates to the Temporary Business Energy Support Scheme (“TBESS”) 08 Dec 2022
There have been a number of updates to the Temporary Business Energy Support Scheme (“TBESS”) in recent weeks. The updates mainly concern the administration
Tax Grant Thornton Insights – Residential Zoned Land Tax (“RZLT”) 06 Dec 2022
Residential Zoned Land Tax (RZLT) was introduced by Finance Act 2021 as part of the Government’s Housing for All plan. RZLT is intended to act as a stimulus to
Tax Transfer Pricing Correlative Adjustments 28 Nov 2022
The Irish Revenue (“Revenue”) published updates to their tax and duty manual (“TDM”) containing guidelines for correlative adjustment (“CA”) claims under
Financial Services Advisory PSD 3 Review and Consultation 22 Nov 2022
In May 2022 the European Commission issued a public consultation to gather evidence for its review of the second EU Payment Services Directive (2015/2366), and
30 of 99 article