Finance Dublin - Irish Tax Monitor

June 2025

 

Mark O'Sullivan, Partner Research & Development Incentives discusses the Department of Finance consultation on the R&D Tax Credits and on Options to Support Innovation. He highlights that the R&D Tax Credit is a well-established incentive and with a number of enhancements and additional options how it would be more appealing and supportive of innovation.

READ FULL COMMENTARY

In addition, Lee Kavanagh, Manager Financial Services Tax shares his insight in regard to Aircraft leasing and Base Erosion and Profit Sharing (BEPS). Ireland has long stood as one of the global leaders in the aircraft leasing industry, largely due to its competitive corporation tax regime, a strong legal framework, and an extensive double tax treaty network. However, the global implementation of the OECD’s BEPS framework is reshaping the landscape of the aircraft leasing industry, introducing regulatory challenges.

READ FULL COMMENTARY