In September 2023, the Minister for Finance, Michael McGrath T.D., committed to introducing a participation exemption for foreign dividends in Finance Bill 2024. With the introduction coming into effect from 1 January 2025, the Department of Finance has sought feedback on the matter. On 8 May, the Institute responded to the Department’s Feedback Statement and we identified a number of elements of the Strawman Proposal for a Participation Exemption we […]

On Friday 19 April, Institute President, Tom Reynolds, extended a warm welcome to over 370 CTAs attending the Institute’s Annual Conference in Galway. There was a fantastic atmosphere in The Galmont Hotel over the two days with delegates connecting and reconnecting while absorbing first-class technical presentations. In his opening comments, the President spoke about the dynamic nature of tax, and noted how the pace and complexity of change in tax […]