The CJEU’s Arcomet Towercranes decision clarifies when TP true-up payments constitute consideration for VAT. We highlight the key points and what businesses should review.
Territorial scope of Irish VAT Groups
Important update re the Irish VAT treatment of charges between a Branch and Head-Office where one or both are in a VAT group, and especially where there is restricted VAT recovery entitlement.
Irish Tax Monitor - September: Aircraft Leasing
Recent Indian tax cases, including the Celestial Aviation and Sky High Leasing decisions, offer important guidance for aircraft lessors on treaty eligibility, lease characterisation and PE risk. This article outlines the key takeaways for Irish lessors operating in India.
Finance Bill 2025: Impact on Financial Services and Highlights
The Finance Bill 2025 sets out wide-ranging tax measures, including updates with direct relevance for the financial services sector. We break down the key provisions and what they may mean for your business.
