Liechtenstein’s parliament has given its approval to the ratification of the tax treaty with Ireland concerning income and capital on 9 May 2025. The agreement regulates the elimination of double taxation in cross-border situations. It is based

Irish Revenue issued eBrief 098/2025 on 8 May 2025, updating its Tax and Duty Manual on global minimum taxation rules. The following two Tax and Duty Manuals (TDMs) relating to Pillar Two have been updated: TDM Part 04A-01-01 - Global

The Irish Revenue Commissioners published Revenue eBrief No. 095/25 on 6 May 2025, which provides guidance on the corporate tax participation exemption for distributions received from foreign subsidiaries. This exemption applies from 1 January

Switzerland’s Federal Council has launched a public consultation on amendments to the Minimum Taxation Ordinance (MTO), introducing new reporting requirements for multinational companies under the OECD’s Pillar 2 rules.  The announcement was

Irish Revenue has published eBrief No. 090/25 on 25 April 2025, announcing updates to the Tax and Duty Manual concerning excise duty rates on energy products and electricity. The Tax and Duty Manual (TDM) on Excise Duty Rates on Energy Products

Ireland Revenue has announced an extension to the Pay & File deadline for certain self-assessment Income Tax and Capital Acquisitions Tax (CAT) customers, as outlined in eBrief No. 088/25 on 24 April 2025. The new deadline for filing and