The Irish Tax Institute notes the statement by the Minister for Finance, Michael McGrath T.D. on corporation tax published yesterday (Thursday, 14 September 2023). Tom Reynolds, President of the Irish Tax Institute, said: “We welcome the Minister’s commitment to legislate for a participation exemption for foreign dividends of companies based in Ireland, but we are disappointed that the legislation will not be published until Finance Act 2024, to come into […]

Tom Reynolds was inaugurated as the Institute’s 48th President at the AGM on 7 September. Tom has worked in senior tax roles in multinational manufacturing industries for the last 28 years including Kerry Group where he started his career. He is currently Vice-President of Tax, M&A and Business Structuring at Schneider Electric, a global specialist in energy management and automation.  Before taking up his role as President, he spoke to […]

        Join our expert speakers for the 3rd in our Global CTA Webinar series in collaboration with our sister CTA Institutes in Australia, Hong Kong, South Africa and the UK. This briefing will examine: An examination of Ireland’s approach to implementing Pillar Two  Is there an optimal response by Hong Kong following the substantial fiscal changes mandated by Pillar Two and the EU’s COCG review?  The impact […]