Ireland updates transfer pricing documentation obligations

The Irish lower house of Parliament approved the income tax treaty with Liechtenstein on 15 July 2026. Signed on 30 October 2024, the agreement regulates the elimination of double taxation in cross-border situations. It is based on the

Ireland's Government has announced, on 30 June 2026, the reintroduction of the 9% VAT rate for food and catering services and hairdressing from 1 July 2026, delivering a commitment set out in the Programme for Government. According to the

Ireland's Revenue has published eBrief No. 108/26, updating Tax and Duty Manual Part 06-08a-01 Dividend Withholding Tax - Details of Scheme to clarify when distributions may be paid, either directly or indirectly, to an Irish partnership or a

Ireland’s Revenue has issued updated guidance on the operation of the Dividend Withholding Tax (DWT) regime. Tax and Duty Manual Part 06-08a-01 Dividend Withholding Tax - Details of Scheme, which provides guidance in respect of the operation of

Irish Revenue issued eBrief No. 109/26 on 26 June 2026, providing updated guidance on the filing of the Globe Information Return (Top-up Tax Information Return - TIR) and the Notification of Filer (NoF). The revised guidance also covers penalty

Ireland and Sweden signed an amending protocol on 3 June 2026 to revise the 1986 income tax treaty, which had previously been updated by the 1993 protocol. The second protocol amending the treaty introduces several key updates. It replaces the