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Deirdre Barnicle on Muck Rack

Deirdre Barnicle

As seen in: Lexology, Mondaq
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Articles

Large Corporates Within Scope For Phase One Of Ireland's VAT Modernisation Regime

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By Deirdre Barnicle, Eleanor MacDonagh, Alan Heuston
| Mondaq
McCann Fitzgerald are most popular: within Food, Drugs, Healthcare, Life Sciences, Compliance and Criminal Law topic(s) in Ireland On 10 February 2026, Revenue confirmed which "large corporates" will fall within scope for Phase One of Ireland's VAT modernisation regime. This follows Revenue's October 2025 publication on implementing domestic e-Invoicing in advance of the EU's VAT in the Digital Age ("ViDA") reforms.
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Pillar Two Update - Securitisation Entities

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By Eleanor MacDonagh, Deirdre Barnicle
| Lexology Verified
Introduction On 17 June last, the Organisation for Economic Co-operation and Development (“OECD”) released further Administrative Guidance on the ‘Pillar Two’ Global Anti-Base Erosion (“GloBE”) Rules (the “Guidance”). As anticipated, among other matters addressed therein, the Guidance specifically considers Securitisation Entities (as defined below).
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1 November 2022: First Steps towards Residential Zoned Land Tax

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By Deirdre Barnicle, Eleanor MacDonagh, Alan Heuston, Emily Mac Nicholas
| Lexology Verified
First steps towards implementation of the residential zoned land tax introduced by the Finance Act 2021 will commence on 1 November 2022, when local authorities will publish draft maps identifying lands to be taxed. In this briefing we focus on the early actions to be taken by property owners and developers. How is ZLT different to the vacant site levy? ZLT has the same aim as the vacant site levy, to encourage the early development of sites suitable for housing.
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