July 12, 2016 by mgpartners in Blog
  • Comments Off on Irish Tax Efficient Funds Vehicles Under the Spotlight

Irish Tax Efficient Funds Vehicles Under the Spotlight

For many years the people of Ireland looked on in bewilderment at the UK electorate getting vexed about large companies and their tax bills.  However, there are signs that this is beginning to change. One of the drivers of this change is the use of securitization companies to acquire distressed

Read More →
March 24, 2016 by mgpartners in Blog
  • Comments Off on Tax and “Vulture Funds” acquiring SME debt in Ireland

Tax and “Vulture Funds” acquiring SME debt in Ireland

Much coverage is being given to “Vulture funds” acquiring Irish distressed debt at the moment and this article will not seek to cover much of that ground.  The ground it will cover is the tax consequences for a small or medium company having their debt sold by the bank to

Read More →
January 29, 2016 by mgpartners in Blog
  • Comments Off on EU Commission proposes measures to curb corporate tax avoidance

EU Commission proposes measures to curb corporate tax avoidance

The European Commission today unveiled new tax proposals aimed at establishing a coordinated EU-wide approach to curb to multinational tax avoidance. Detailed article here.

Read More →
January 08, 2016 by mgpartners in Blog
  • Comments Off on The Irish GAAR 2015 – Has it gone too far post Finance Act 2014?

The Irish GAAR 2015 – Has it gone too far post Finance Act 2014?

The Irish Finance Act in 2014 introduced significant changes to the Irish GAAR.  It is arguably one of the least, if not the least, taxpayer friendly GAAR in the world at this time. Detailed article here.

Read More →
December 15, 2015 by mgpartners in Blog
  • Comments Off on Ireland regains its swagger in the tax arena

Ireland regains its swagger in the tax arena

To see our our commentary on the recent surplus of Irish corporation tax receipts and BEPS developments please see this link.

Read More →
November 09, 2015 by mgpartners in Blog
  • Comments Off on A Brief History of Anti Avoidance in Ireland

A Brief History of Anti Avoidance in Ireland

Long perceived as a tax haven, Ireland has an interesting history with anti-avoidance legislation which may come as a surprise to many. Detailed article here.

Read More →
October 22, 2015 by mgpartners in Blog
  • Comments Off on Ireland’s Finance Bill details knowledge development box, country-by-country reporting

Ireland’s Finance Bill details knowledge development box, country-by-country reporting

Our views on the knowledge development box and country-by-country reporting as published on MNE Tax.

Read More →
December 10, 2014 by mgpartners in Blog
  • Comments Off on A Brief History of Anti Avoidance in Ireland

A Brief History of Anti Avoidance in Ireland

Long perceived as a tax haven, Ireland has an interesting history with anti-avoidance legislation which may come as a surprise to many. Detailed article here.

Read More →
August 09, 2013 by admin in Blog
  • Comments Off on Double Irish Dutch Sandwich

Double Irish Dutch Sandwich

A summary of how the “Double Irish Dutch Sandwich” tax structure operates Given the recent spotlight that has been shone on Ireland’s position in International Tax Planning, it may be timely to review the modus operandi of the “Double Irish” structure, which in the past used a Dutch BV, extending

Read More →
May 31, 2013 by admin in Blog
  • Comments Off on Irish Government position on tax fraud and tax evasion

Irish Government position on tax fraud and tax evasion

The Minister for Finance, Mr. Michael Noonan T.D. and Commissioner Šemeta issued a joint letter to ECOFIN Ministers on tackling tax fraud and tax evasion. You can read the letter here.

Read More →