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Factsheets

Showing 16 of 21 content results
EU Direct Tax Newsletter
Newsletter EU Direct Tax Newsletter
Read our fourth review of the EU Direct Tax Initiatives: helping you keep up to date with what is in the pipeline and how it may impact your business.
Sasha Kerins
Sasha Kerins
| 15 Apr 2025
Residential Zoned Land Tax (“RZLT”): Key Considerations for Landowners
Article Residential Zoned Land Tax (“RZLT”): Key Considerations for Landowners
Understand the Residential Zoned Land Tax (RZLT) and its impact on landowners in Ireland. Learn about tax rates, exemptions, valuation methods, and key deadlines for 2025. Stay compliant and minimise liabilities with expert insights from Grant Thornton.
Sasha Kerins
Jayne Peacocke
| 6 min read | 29 Jan 2025
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
European Commission Proposals on BEFIT and Transfer Pricing
Transfer Pricing European Commission Proposals on BEFIT and Transfer Pricing
Navigate the changes in EU tax regulations with BEFIT and Transfer Pricing proposals, aiming for harmonisation, fair taxation, and reduced compliance burdens.
Sasha Kerins
Sasha Kerins
| 10 min read | 01 Feb 2024
Irish Revenue and Requests for Transfer Pricing (‘TP’) Documentation
Transfer Pricing Irish Revenue and Requests for Transfer Pricing (‘TP’) Documentation
Irish Revenue published a new tax and duty manual Part 35a-01-05 – Requests for TP Documentation (‘TDM’) in December 2023. The TDM serves as a policy document to ensure that the Transfer Pricing Audit Branches (‘TP Audit Branches’) take a consistent approach when requesting TP documentation from taxpayers for risk assessment. Read our latest insights and stay informed with the latest Transfer Pricing updates.
Peter Vale
Peter Vale
| 5 min read | 23 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
BEFIT – Business in Europe: Framework for Taxation
Transfer Pricing BEFIT – Business in Europe: Framework for Taxation
The European Commission (EC) has adopted key initiatives, which aim to reduce compliance costs for large businesses operating across the European Union. The BEFIT proposal introduces a single set of rules to determine the tax base for large businesses that operate out of more than one Member State.
Sasha Kerins
Sasha Kerins
| 2 min read | 19 Sep 2023
Pillar Two Recent Updates
International Tax Pillar Two Recent Updates
Throughout 2023, the OECD Inclusive Framework has continued its work on the development of the Pillar Two Global anti-Base Erosion Rules in advance of the introduction of the rules on 31 December 2023.
Peter Vale
Sasha Kerins
| 2 min read | 18 Sep 2023
Pillar Two
International Tax Pillar Two
The introduction of Pillar Two brings unprecedented changes to the international tax landscape, the likes of which haven’t been seen for decades. The rules will create a fundamental shift in the way certain groups are taxed as well as an additional global compliance and reporting obligation for those within scope of the rules.
Peter Vale
Sasha Kerins
Sarah Meredith
Brian Murphy
| 6 min read | 06 Sep 2023
DAC 7 – Reporting Obligations for Digital Platforms
Tax DAC 7 – Reporting Obligations for Digital Platforms
On 22nd March 2021, the EU Council introduced "DAC7”, or the 7th Directive (2011/16/EU), on Administrative Cooperation, which enables EU Member States to address some of the perceived negative aspects of the digital economy, by extending the scope of existing exchange of information provisions between Member States, and thus ensuring greater transparency on cross border transactions.
Sasha Kerins
Sasha Kerins
| 4 min read | 27 Apr 2023
Transfer Pricing: OECD guidance on multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs)
Transfer Pricing Transfer Pricing: OECD guidance on multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs)
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 forces, published a guide to Multilateral Mutual Agreement Procedures multilateral (MAPs) and Advance Pricing Arrangements (APAs). This guide is abbreviated as the ‘MoMA’.
Sasha Kerins
Sasha Kerins
| 2 min read | 16 Mar 2023
ATAD III Update: European Parliament publishes proposed amendments
International Tax ATAD III Update: European Parliament publishes proposed amendments
The European Parliament has published its approval of the European Commission’s draft proposal for Anti-Tax Avoidance Directive III (ATAD III) with recommended amendments.
Sasha Kerins
Sasha Kerins
| 1 min read | 28 Feb 2023
BEFIT - Business in Europe: Framework for Income Taxation
International Tax BEFIT - Business in Europe: Framework for Income Taxation
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 Taxation (“BEFIT”). According to the Commission, the initiative aims to introduce a single corporate tax rulebook for the EU, based on a common tax base and allocation of taxable profits to Member States based on a pre-defined formula. Once allocated, the taxable profits would be subject to the corporate income tax rates of the relevant Member States.
Sasha Kerins
Sasha Kerins
| 5 min read | 08 Feb 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
Transfer Pricing Correlative Adjustments
Tax Transfer Pricing Correlative Adjustments
The Irish Revenue (“Revenue”) published updates to their tax and duty manual (“TDM”) containing guidelines for correlative adjustment (“CA”) claims under Ireland’s double tax treaty network. Read summary of the Revenue guidelines.
Sasha Kerins
Sasha Kerins
| 4 min read | 28 Nov 2022
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