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Tax
Our Group is one of the leading tax law practices in Ireland. We provide fully comprehensive and commercial tax advice to a broad range of domestic and international clients operating in all sectors of the Irish economy.
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The Tax Group takes the lead on advisory, transactional and contentious matters or works on an integrated basis with other practice groups in the firm such as corporate, finance,capital markets, real estate and litigation. Our clients include large multinational public companies, many of the world’s leading financial institutions, government bodies and many of Ireland’s leading companies.
The Group is involved in the development of Irish tax policy and Ireland’s response to international tax reform. Acting on our own and also as part of various collective efforts, we have been involved in efforts to strengthen the Irish tax system and to make Ireland a leading jurisdiction for international business.
Recent developments in tax policy have resulted in the Irish Revenue Commissioners moving away from previous practices and taking a more legalistic approach. This change means that the services of tax lawyers are becoming increasingly important. In addition to understanding the approaches of the Irish Revenue Commissioners, we have a full understanding of the strict legal position of our clients. We are often engaged by clients to provide legal advice on bespoke, high value transactions. Our clients can invoke legal professional privilege in relation to most of our tax advice.
Relevant Experience
- Advising Johnson Controls International on its $4 billion modified Dutch auction tender offer for its ordinary shares (the largest ever tender offer by an Irish company) following the completion of the sale of its Power Solutions business
- Advising Ingersoll Rand on the $15 billion combination of its industrial business with Gardner Denver, the first Reverse Morris Trust involving an Irish Company
- Advising clients on tax controversy matters before the Tax Appeals Commission and High Court in relation to VAT, corporation tax, CGT, stamp duty, executive compensation and rates
- Advising on CLO transactions with an aggregate value of in excess of €14 billion in a 12 month period
- Advising Meta (Facebook) on the leasing and redevelopment of a new 14 acre international HQ at AIB Bankcentre and Fibonacci Square, Ballsbridge, Dublin 4
- Advising the Depository Trust Company of New York (DTC) on Irish legal and stamp duty aspects of Irish companies listing on US stock exchanges
- Advising on the migration of intellectual property portfolios for publicly traded US companies operating principally in the life science and technology sectors
- Advising a number of asset managers on structuring the ownership of US life settlement portfolios using Irish regulated and unregulated fund vehicles
Related Content
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Attica Bank, S.A. securitises “Domus” and “Rhodium” non-performing loan portfolios
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Applegreen on sale of UK filling stations
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Responding to the Public Consultation on the Tax Treatment of Interest in Ireland
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Sale of Pat the Baker and Irish Pride
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CogneSense acquires Sonitus Systems
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Leeds Equity Partners acquires Learnosity
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What’s Another Year? January 2025
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Tax Group Update January 2025
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Updated Code of Practice on Determining Employment Status now published
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CJEU upholds the supremacy of legal professional privilege
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Kerry Group on sale of Kerry Dairy Ireland
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Autumn Budget 2024: Key Changes for NI Business Owners
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Oaktree and LED Group partnership
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Highlights from Irish Finance Bill 2024
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Barr Madra Limited and the sale of PlanNet21 Group
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Ireland introduces a participation exemption for foreign distributions
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High Court issues judgment on residence of Delaware LLC under US/Ireland Double Tax Treaty
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TE Connectivity plc completes change in place of incorporation to Ireland
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CJEU judgment on UK CFC rules contrasts with Apple judgment
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Bristol Myers Squibb on the sale of two Irish captive insurers to Carrick Holdings
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Bank of Cyprus Holdings plc: Listing on Athens Stock Exchange (ATHEX)
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Flutter acquires an initial stake in NSX Group
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The CJEU draws a line under the Apple State aid saga
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Arthur Cox LLP advises lenders on €350m refinancing of Dundrum Town Centre
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KYNTUS Group aquires majority stake in Entegro Group Holdings Limited
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R&S Group Holding AG acquires Kyte Powertech
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UFP Technologies Inc. acquires AQF Medical
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Charities Law Update: Key Changes in the New Charities (Amendment) Act 2024
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ITR EMEA Tax Awards 2024
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Revenue Issues New Guidance on Determining Employment Status for Tax Purposes
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Council of the EU reaches agreement on the FASTER Directive
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Response to the First Feedback Statement on the introduction of a participation exemption
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Wolfgang Limited, Ireland’s first Employee Ownership Trust Company
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Arthur Cox advises Phoenix Tower International on acquiring Cellnex Telecom’s towers
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Arthur Cox LLP makes submission to Department of Finance on the taxation of share-based remuneration
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Arthur Cox LLP advises on ‘STS’ securitisation of performing residential mortgage loan portfolio
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Arthur Cox advises Coca-Cola HBC Northern Ireland Limited on its acquisition of BDS Vending
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Arthur Cox advises Starwood Capital on its acquisition of a strategic investment in Echelon Data Centres
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Arthur Cox advises Chanelle Pharma on sale to Exponent
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Hunch Mobility business combination with Direct Selling Acquisition Corp.
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Arthur Cox advises Intrum AB on its agreement to sell a material portion of its investment portfolio to affiliates of Cerberus Capital Management L.P.
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What’s Another Year? January 2024
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Arthur Cox Tax Group Update December 2023
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Arthur Cox LLP makes submission to the public consultation on the introduction of a Dividend Participation Exemption from 1 January 2025
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Arthur Cox advises Cubic Telecom on Softbank investment in Cubic
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COP28: Arthur Cox advises the LSF on its repo transaction with ADIA and Afreximbank
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Arthur Cox advises Alkermes plc on separation of its oncology business
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Arthur Cox advises 8 West Consulting on sale to Washington Dental Services
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An Overview of Key Changes Contained in Finance (No 2) Bill 2023
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Arthur Cox advises PHX Ireland on its acquisition of McCabes Pharmacy
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Arthur Cox advises Ingka Investments on offshore wind projects
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Arthur Cox advises Greencore on sale of Trilby Trading Limited
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The EU Commission’s proposal for new common set of tax rules in Europe
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An Overview of the Foreign Subsidies Regulation
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Submissions to OECD public consultation on technical design aspects of Pillar 1 Amount B published
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Arthur Cox advises CRH on the transition to NYSE primary listing
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Arthur Cox advises Flutter Entertainment on its acquisition of MaxBet
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Mandatory Reporting Rules: An Irish Perspective
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Arthur Cox advises Seagate Technology PLC on exchangeable senior notes
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Minister for Finance announces introduction of a Dividend Participation Exemption for 2025
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Arthur Cox LLP Submits Response to the Second Feedback Statement on Irish draft legislation to Implement Pillar Two
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International Tax Review (ITR) World Tax Leaders 2023
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Arthur Cox Wins Tax Appeals Commission case on Withholding Tax Deduction
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Arthur Cox advises Basware on acquisition of Glantus Holdings PLC
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Arthur Cox LLP Submits Response to the Feedback Statement on New Taxation Measures to Apply to Certain Outbound Payments
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Arthur Cox shortlisted for ITR EMEA Tax Awards 2023
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Public Country by Country Reporting Update (July 2023)
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Arthur Cox advises on sale of majority stake in Moore Ireland
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EU Commission’s FASTER withholding tax proposal announced
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Arthur Cox advises Terry Clune on the sale of Immedis
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Arthur Cox advises 3i-backed European Bakery Group on its acquisition of Panelto Foods
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Arthur Cox advises Ørsted on Irish offshore wind portfolio
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Arthur Cox advises PFH Technology Group Limited on its sale to Ricoh Europe Holdings plc
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Arthur Cox advises Vita Ireland on Vita Green Impact Fund
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Arthur Cox advises ArisGlobal on its acquisition of Sporify
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Arthur Cox LLP advises on ‘STS’ securitisation of performing residential mortgage loan portfolio
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Arthur Cox advises Avadel Pharmaceuticals plc
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Arthur Cox advises Institute of Education on its sale to Dukes Education
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Formerra, LLC, an H.I.G. Capital portfolio company on its acquisition of Total Polymer Solutions
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Security Matters business combination with Lionheart III Corp
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Arthur Cox pleased to advise Apex Group on the acquisition of Bank of America Irish depositary business
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Arthur Cox appoints nine new Of Counsel
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John Laing acquisition of portfolio of assets from the Irish Infrastructure Fund
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Vance Street Capital sale of International Aerospace Coatings and Eirtech Aviation Services
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AssuredPartners acquisition of O’Callaghan Insurances
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COP27: Arthur Cox advises the LSF on their inaugural transaction
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Mediahuis Ireland acquisition of Carzone
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Arthur Cox advises Utmost on its acquisition by Beeline
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Arthur Cox advising Musgrave on its acquisition of Italicatessen (Ireland and UK)
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Arthur Cox advises Ekistics Property Advisors LLP on the sale of the Eight Building in Newmarket Square
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Arthur Cox advises Spotify on its acquisition of Kinzen
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Arcadis NV acquisition of DPS Group
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Arthur Cox pleased to be part of legal team awarded for Impact Deal of the Year at ITR EMEA Tax Awards 2022
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Mission Spring Ventures and Pacific Lake Partners acquisition of ETU
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Arthur Cox advises MTM Engineering on investment by Waterland Private Equity
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Glennon Insurances proposed sale to Arachas Corporate Brokers Limited
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Arthur Cox shortlisted in two categories in the ITR EMEA Awards 2022
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Security Matters Limited merger with Lionheart III Corp
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80% shareholding in National Broadband Ireland acquired by Asterion Industrial Partners
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Kalera business combination with Agrico Acquisition Corp.
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Cambrex Corporation acquisition of Q1 Scientific Limited
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Biosynth Carbosynth acquisition of Aalto Bio Reagents
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DIF Capital Partners to sell its stakes in three Irish roads
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Arthur Cox advises M&G on issuance by Mulcair Securities No.3 DAC of notes backed by a portfolio of re-performing loans
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GMIB proposed sale to AssuredPartners
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Digital 9 Infrastructure plc acquisition of Host Ireland
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UFP Technologies, Inc. acquisition of Advant Medical
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Concord Acquisition Corp. combination with Circle Internet Financial Limited
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Angel Pond Holdings Corporation business combination with MariaDB Corporation Ab
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Arthur Cox contributes to the publication “Finance in Ireland: Aligning with Germany to face Europe’s Future”
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Sean Mulryan investment in Modmo
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Arthur Cox advises Starwood Capital Group on a debt financing with Echelon Data Centres
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Digital 9 Infrastructure plc in agreement to acquire eir’s majority stake in Tetra Ireland
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Permanent TSB plc acquisition of elements of Ulster Bank business
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Arthur Cox announces six new partners
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ProAmpac acquisition of Irish Flexible Packaging and Fispak
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Hg investment in BrightPay and Relate Software
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Linesight acquisition by IPS-Integrated Project Services, LLC
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Viavi Solutions acquisition of Anuview Software Limited
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Johnson Controls issues its first Sustainability-Linked Bond ($500m)
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HT Materials Science €5 million investment round
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Cognizant acquisition of TQS Integration Limited
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Concord Acquisition Corp. combines with Circle Internet Financial Limited to take Circle public
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Flutter Entertainment plc sale of Oddschecker
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Arthur Cox works with responsAbility Investments AG to launch its latest innovative social bond
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Nordeus acquisition by Take-Two Interactive Software, Inc.
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Strongbridge Biopharma plc acquisition by Xeris Pharmaceuticals, Inc
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Strencom acquisition by Welltel
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Clayton, Dubilier & Rice recommended offer for UDG Healthcare plc
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Finance Ireland introduces long dated fixed rate mortgages with terms of up to 20 years to the market
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Ørsted in agreement to acquire Brookfield Renewable Ireland
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EML Payments to acquire Sentenial and its Open Banking brand Nuapay
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John Laing Sale of Glencarbry Wind Farm
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PRA Health Sciences proposed acquisition by ICON plc
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Arthur Cox acts on Series B investment into Flipdish
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Jazz Pharmaceuticals plc in agreement to acquire GW Pharmaceuticals plc
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Arthur Cox advises HSI on purchase of 620 mortgages from AIB
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Centerbridge acquisition of majority stake in auxmoney
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Hyperion Materials & Technologies acquisition of NanoDiamond Products
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Arthur Cox advises Legal & General in relation to landmark social housing financing
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Fusion Fuel IPO through merger with HL Acquisitions Corp.
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Flutter accelerated acquisition of FanDuel
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Arthur Cox advises Greencore on successful £90 million share placing
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Activate Capital’s financing to Quintain Ireland
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Amundi Real Estate acquires Fitzwilliam 28
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Repligen Corporation in agreement to acquire ARTeSYN Biosolutions
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Lansweeper acquisition of Fing
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Acquisition by MJ Hudson of Bridge Consulting
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Further Global Capital Management acquisition of AA Ireland group
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Greenergy agrees to acquire Amber Petroleum
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Arthur Cox advises LRN Corporation on its acquisition of Interactive Services
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Arthur Cox advises the Hickey’s pharmacy group on its acquisition by Uniphar plc
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Bunzl agrees to acquire majority interest in Abco Kovex
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MSD Animal Health Completes Acquisition of IdentiGEN
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Arthur Cox advises Openet on its acquisition by Amdocs for net consideration of approximately $180 million
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Arthur Cox advises Aptiv PLC on its Concurrent Ordinary Shares and Mandatory Convertible Preferred Shares Offerings
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Arthur Cox advises Aon on its all-share combination with Willis Towers Watson
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Five New Partners at Arthur Cox
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What’s Another Year – January 2023
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Additional tax free benefits possible for your employees this Christmas, along with other Finance Act 2022 changes
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Equity Incentives and Share Schemes
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Tax in M&A in the UK and Europe – What you need to know
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Arthur Cox LLP submission to Department of Finance consultation on the implementation of Pillar Two in Ireland
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Practical Law Global Guide: Establishing a Business in Ireland
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EU Commission’s proposed new tax incentive for equity has a sting in the tail
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Arthur Cox Tax Group Update April 2022
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Taxpayers Take Note: Important Changes in New Code of Practice for Revenue Compliance Interventions
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Practical Law Global Guide: Doing Business in Ireland
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Arthur Cox responds to public consultation on foreign dividend and branch profit exemption
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Board meetings and company residence: expiry of Irish Revenue concession
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Public Country by Country Reporting Update (January 2022)
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Advocate General delivers opinion on Fiat State aid case
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Board meetings and company residence: extension of concession to 31 January 2022
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Arthur Cox LLP submission to consultation on new taxation measures to apply to outbound payments
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Board meetings and company residence: change to Irish Revenue practice from 1 January 2022
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Ireland’s implementation of Interest Limitation – Impact for securitisation regime
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Ireland joins revised OECD Agreement on international tax reform
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Ireland’s Consultation on OECD Tax Proposals
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Ireland’s Implementation of Interest Limitation Rule – Update
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Fighting the use of shell entities and arrangements for tax purposes
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Legal Flash – Redesigning the international tax system: an update
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Update on State aid claims and tax policy
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EU moves a step closer to public country-by-country reporting of tax information
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Updated Revenue Guidance on the Tax Treatment of Out of Court Settlements in Employment Claims
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Update: Court of Appeal sees sense in challenge to validity of claim notice
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Publication of details of the new 10% stamp duty rate for bulk buying houses
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Government announces stamp duty and planning measures to prevent the bulk acquisition of houses and duplexes
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Transfer Pricing – Irish Revenue publish new transfer pricing guidance
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Ireland’s Implementation of Interest Limitation Rule
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Arthur Cox Tax Group Update March 2021
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Arthur Cox contributes Ireland chapter to Chambers: Investing in… Guide 2021
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Family Business Winter Update
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Arthur Cox contributes to The Law Reviews: The Virtual Currency Regulation Review
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Ireland – Finance Bill 2020
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Budget 2021
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Buyer Beware – Sellers’ challenge to validity of claim notice successful despite knowledge of ongoing tax investigation
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UK High Court considers the meaning of “subject to tax” in a Share Purchase Agreement
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The end of the road for State aid claims to target tax policy?
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Howzat! Cricketer bowled out for a duck by HMRC in English High Court tax case
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Multinationals: taking control of your DAC6 reporting requirements
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AT1 Capital Instruments: Corporation Tax
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Finance Act 2019: Changes impacting transferees of fixed charges over book debts
Insights Blog
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Finance Bill provides some clarity on the application of the new 6% rate of stamp duty to residential property
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Increase in Stamp Duty Rates on Certain Property Transactions
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Updated Code of Practice on Determining Employment Status to be Published Following Domino's Pizza Case
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Law Reform Commission Consultation Paper regarding the Liability of Clubs, Societies and other Unincorporated Associations
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