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Factsheets

Showing 15 of 15 content results
CRS Amendments Ahead: Essential Compliance Steps for Financial Institutions
Article CRS Amendments Ahead: Essential Compliance Steps for Financial Institutions
Prepare for the CRS amendments under DAC8. Learn essential compliance steps for financial institutions ahead of the 2026 reporting deadline.
Brian Murphy
Fadi BouKaram
| 4 min read | 09 Oct 2024
Crypto-Asset Reporting Framework: Key Elements of the CARF/DAC8 Schema
Article Crypto-Asset Reporting Framework: Key Elements of the CARF/DAC8 Schema
On 2 October 2024, the OECD released the Crypto-Asset Reporting Framework (CARF) schema, standardising digital asset transaction reporting under DAC8 from 2026.
Brian Murphy
Fadi BouKaram
| 4 min read | 09 Oct 2024
Tax Facts 2024
Tax Tax Facts 2024
Download our simple guide for Irish tax rates, credits and filing deadlines, as well as a summary of the key Irish tax reliefs, for 2024. This guide is updated to include amendments made by Finance Act 2023.
Peter Vale
Jillian O'Sullivan
Sasha Kerins
Oliver O'Connor
Brian Murphy
Peter Legge
Sarah Meredith
| 2 min read | 24 Apr 2024
CESOP Tax Alert
Financial Services Tax CESOP Tax Alert
On 22 December 2023, the Irish Government published SI 650 and SI 651 of 2023, two statutory instruments transposing into law the EU CESOP Directive that introduces new record-keeping and reporting requirements for Payment Service Providers (PSPs).
Fadi BouKaram
Brian Murphy
| 4 min read | 09 Jan 2024
DAC8 has landed
Tax DAC8 has landed
DAC8 enters into force on 13 November 2023 and for the most part will come into effect for all EU Member States from 1 January 2026. Read the key measures introduced to enhance tax compliance and improve transparency.
Sasha Kerins
Brian Murphy
| 5 min read | 13 Nov 2023
Tax Transparency: Unveiling Amendments to the Common Reporting Standard
Tax Tax Transparency: Unveiling Amendments to the Common Reporting Standard
On 17 October 2023, the Council of the EU adopted DAC8, the 7th amendment to the Directive on Administrative Cooperation (“DAC”) directive amending EU rules on administrative cooperation in the area of taxation. The Directive will enter into force on 13 November 2023, and Member States will have until 31 December 2025 to transpose the Directive into national law, after which the provisions would come into effect as of 1 January 2026.
Brian Murphy
Fadi BouKaram
| 5 min read | 09 Nov 2023
DAC8 is still coming, but not quite as close
Tax DAC8 is still coming, but not quite as close
The European Commission recently issued a proposal to amend the Directive on Administrative Cooperation (DAC) in the form of DAC8. The proposal extends the reporting obligations under the Directive to cover income or revenue streams generated from crypto-assets.
Sasha Kerins
Brian Murphy
| 1 min read | 14 Dec 2022
DEBRA – Debt-Equity Bias Reduction Allowance
Tax DEBRA – Debt-Equity Bias Reduction Allowance
The European Commission recently published a proposal for a new EU Directive creating a debt-equity bias reduction allowance (‘DEBRA’) and further limitation of the deductibility of interest for corporate tax purposes. This initiative is part of the “EU strategy on business taxation”.
Sasha Kerins
Brian Murphy
| 5 min read | 05 Sep 2022
DAC8 is coming
Tax and Legal DAC8 is coming
In recent years, there has been a global movement towards increased tax transparency, particularly following a number of high profile financial crises and scandals. Coupled with the growth in the digital economy as well as crypto-assets and e-money in particular, the European Union (EU) has proposed a new Directive on Administrative Cooperation (DAC) known as “DAC8”.
Sasha Kerins
Brian Murphy
| 4 min read | 12 Aug 2022
Statutory Annual VAT adjustment
Tax and legal Statutory Annual VAT adjustment
Is your business involved in both VAT exempt and VAT taxable activities with a 31 December accounting year end? If so, your annual VAT adjustment for 2021 is due to be submitted to Revenue on or before 23 July 2022.
30 Nov 2021
Irish Real Estate Fund (“IREF”) Returns
Tax Irish Real Estate Fund (“IREF”) Returns
The deadline for filing IREF returns for years ending July – December 2020 is on or before 30 July 2021. In June 2021, Revenue released an updated Form IREF which requires taxpayers to disclose additional information this year in comparison to prior years.
Brian Murphy
Brian Murphy
| 1 min read | 27 Jul 2021
Reporting deadline for Financial Institutions
TAX Reporting deadline for Financial Institutions
Certain Financial Institutions (‘FIs’) in Ireland are obliged to file both Foreign Account Tax Compliance Act (‘FATCA’) and Common Reporting Standard (‘CRS’) reports by 30 June 2021 with Irish Revenue. Those with a reporting obligation, that is “Reporting Financial Institutions” (‘RFIs’) should compile and validate the reportable account information for inclusion on both the FATCA/CRS reports.
Brian Murphy
Brian Murphy
| 1 min read | 03 Jun 2021
Irish Transfer Pricing Guide
International Tax Irish Transfer Pricing Guide
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.
16 Mar 2021
Irish Investment Limited Partnership (ILP)
Financial Services Irish Investment Limited Partnership (ILP)
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.
02 Mar 2021
Section 110 companies - New notification requirements
Tax Section 110 companies - New notification requirements
In order to be a ‘qualifying company’ for the purposes of section 110 TCA 1997, a company must meet certain conditions, one of which is that it must notify Revenue of its status as a qualifying company.
01 Mar 2017

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