Ireland: Withholding Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Finance Bill 2025: What You Need To Know

Some of the most called-for changes implemented by the Bill limit the anti-avoidance provisions in and extend the scope of the dividend participation exemption...

AC

Arthur Cox

Four Key Announcements For Multinationals In Ireland's Budget 2026

Budget 2026 included some welcome measures for large multinationals operating in Ireland. The increase in the R&D tax credit to 35% was the main highlight for corporate taxpayers.

M

Matheson

Irish Budget 2026 – Implications For Irish And International Investors

The Irish Budget for 2026 was announced by Minister Pascal Donohoe on 7 October 2025.

MG

Maples Group

Typical Fund Structures - Section 110 Companies

A Section 110 company can take a deduction for interest on profit participating notes ("PPNs") provided it satisfies 4 rules...

Ireland Commercial

AC

Arthur Cox

AC

Arthur Cox

Finance Bill 2025: Matheson Submission

Ireland Finance

M

Matheson

Belgian DPA Decision Raises Questions Over EU-US FATCA Arrangements

Worldwide Privacy

MF

McCann Fitzgerald

Corporate Tax 2025 - Ireland

MG

Maples Group

Matheson Submission On Taxation Of Interest Consultation

M

Matheson

What's Another Year 2025 - Tax

European Union Tax

AC

Arthur Cox

October 2024 - Tax

AC

Arthur Cox

Tax Comparative Guide

M

Matheson

The EU Commission's Proposal For New Common Set Of Tax Rules In Europe

AC

Arthur Cox

Council Of The EU Reaches Agreement On The FASTER Directive

European Union Tax

AC

Arthur Cox

Governing AI, Powering Innovation With Colin Rooney (Video)

Ireland Technology

AC

Arthur Cox

Ep3 - Planning Ahead - The Reform Of Judicial Reform Procedures (Podcast)

Ireland Litigation

WF

William Fry

Ep1 - Planning Ahead - The Planning And Development Act 2024 (Podcast)

Ireland Real Estate

WF

William Fry

EMIR 3.0 Is Now Live; What Irish Funds Need To Know

Ireland Finance

DE

Dillon Eustace

Horizon Scanner Finance October 2025 - European Developments

Ireland Finance

AC

Arthur Cox

Employer Tax Obligations On Share Options: Key Points From Revenue Guidance On New 2024 Regime

The Finance (No.2) Act 2023 introduced a significant change in respect of unapproved employee share option schemes by shifting the obligation to remit tax on the exercise of options...

AC

Arthur Cox

Changes To Ireland's Withholding Tax Rules From 1 April 2024

Changes to Ireland's withholding tax regime, introduced in Finance (No. 2) Act 2023, began to apply from 1 April 2024. The changes apply to deny exclusions...

M

Matheson

Corporate Tax 2024

Chambers Global Practice Guide - Corporate Tax 2024 Ireland...

MG

Maples Group

TAC Again Confirms Deductibility Of Foreign Withholding Tax

On 12 March 2024, the Tax Appeals Commission ("TAC") issued a decision of Commissioner Clare O'Driscoll (47TAC2024Opens in new window) confirming that withholding tax ("WHT")...

M

Matheson

Finance Dublin - Irish Tax Monitor

Ireland Finance

MG

Maples Group

The Legal 500: Tax Comparative Guide 2023

European Union Tax

M

Matheson

Tax - What's Another Year 2024

AC

Arthur Cox

Lending To A Company In Ireland: Structuring The Transaction

Ireland Commercial

MG

Maples Group

Tax Update - October 2023

M

Matheson

Corporate Tax Guide 2024

MG

Maples Group

Finance (No.2) Bill 2023 And Budget 2024

European Union Tax

M

Matheson

Tax Update - August

M

Matheson

Tax Update - July 2023

M

Matheson

Proposed Irish Tax Measures To Apply To Outbound Payments (Podcast)

MG

Maples Group

Finance (No.2) Bill 2023 And Budget 2024

Ireland published Finance (No.2) Bill 2023 (the "Bill") on 19 October 2023 to implement the changes announced by the Minister for Finance (the "Minister") in Budget 2024O on 10 October 2023...

European Union Tax

M

Matheson

Tax Update - August

On 13 July, the OECD published a second set of Administrative GuidanceOpens in new window on the GloBE rules (the "Updated Guidance"). The Updated Guidance includes details...

M

Matheson

Tax Update - July 2023

The Matheson Horizon Tracker for Summer 2023 has been issued which includes an overview of the main domestic and EU legislative developments coming down the tracks from a tax perspective.

M

Matheson

Proposed Irish Tax Measures To Apply To Outbound Payments (Podcast)

In this podcast, Andrew Quinn and William Fogarty discuss proposed new Irish withholding tax measures for payments to entities in "zero tax" jurisdictions.

MG

Maples Group

Proposed Irish Tax Measures To Apply To Outbound Payments

MG

Maples Group

The Deductibility Of DSTs In Ireland: Some Clarity At Last

The delayed implementation of pillar 1 of the OECD's global tax reform deal means many multinational groups will continue to incur digital services taxes — at least in the short term.

M

Matheson

Corporate Tax Laws And Regulations 2022

Ireland is a leading European jurisdiction for the establishment of bond-issuing special-purpose vehicles ("SPVs") and securitisation companies.

MG

Maples Group

Unapproved Share Option Plans – What To Do When Notified Of A Revenue Compliance Intervention?

In most instances, employees are personally responsible for paying the tax due when share options are exercised.

M

Matheson

Tax Country Comparative Guide

Tax partner Joe Duffy and senior associate Tomás Bailey co-author this country specific Q&A which provides an overview to tax laws and regulations that may occur in Ireland.

M

Matheson

Arthur Cox LLP Submission To Consultation On New Taxation Measures To Apply To Outbound Payments

AC

Arthur Cox

Ireland Joins Revised OECD Agreement On International Tax Reform

AC

Arthur Cox

Corporate Tax - Ireland: 2021

MG

Maples Group

Irish Real Estate Fund ("IREF") Returns

Ireland Finance

GT

Grant Thornton

Ireland As A Location For International Operating Companies

MG

Maples Group

Ireland Country Guide 2021

MG

Maples Group

Funds & Investment Management Update - Ireland And Luxembourg - Q1 2021

European Union Finance

MG

Maples Group

The Irish Tonnage Tax Regime For Shipping Companies

MG

Maples Group

AT1 Capital Instruments: Corporation Tax

AC

Arthur Cox

Aviation Finance And Leasing Guide 2020

Ireland Transport

MG

Maples Group

Denial Of Tax Deduction On Interest And Royalties

European Union Tax

MG

Maples Group

COVID-19: Luxembourg Tax Administration Emergency Support Measures

MG

Maples Group

Practice Guide To Corporate Tax 2020

MG

Maples Group

Corporate Tax 2020

MG

Maples Group

Ireland's Finance Bill 2019 | Key International Proposals

Ireland Finance

M

Matheson

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