Ireland and Marshall Islands: Tax Information Exchange Agreements (TIEA)

Irish Revenue released eBrief No. 058/26 on 24 March 2026, updating the Tax and Duty Manuals with guidance on the Pillar Two global minimum tax. Guidance on Pillar Two Two Tax and Duty Manuals (TDMs) relating to Pillar Two have been updated to

The Irish Revenue has issued eBrief No. 043/26 announcing updates to the Employers’ Guide to Pay As You Earn (PAYE) with effect from January 2019. The PAYE system is a method of tax deduction under which employers calculate and deduct income

Irish Revenue issued eBrief No. 041/26 on 2 March 2026, announcing updates to guidance on Expressions of Doubt under the Full Self-Assessment system for Income Tax, Corporation Tax and Capital Gains Tax. The update revises Tax and Duty Manual

Irish Revenue has issued eBrief No. 039/26 on 27 February 2026, reminding customers that the deadline for the share reporting obligation in respect of the return year 2025 is 31 March 2026. Failure to make a return by the due date may attract

Ireland’s Department of Finance has released the Research and Development Tax Credit and Innovation Compass on 16 February 2026, setting out the work completed in 2025 to review the R&D tax credit regime and related innovation supports. The

Ireland’s tax authority (Revenue) issued eBrief No. 034/26 on 16 February 2026, extending the filing and payment deadlines for certain self-assessment Income Tax and Capital Acquisitions Tax (CAT) obligations for 2025. For self-assessment