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Customs and Excise Duty
EU customs reform for low-value imports: A structural shift for e‑commerce supply chains
The European Commission has proposed reforms to its customs rules for low-value consignments, signalling a major shift in cross-border e‑commerce. Beyond the €3 duty, the changes move responsibility for import costs and compliance from consumers to sellers and platforms.
Andrew Thurston Jun 19, 2026
Shipping containers
Corporate Tax International Tax
OECD publishes common understanding on GIR filing relief, clarifies UTPR Safe Harbour
The OECD has released a common understanding agreed by jurisdictions that implemented the global minimum tax (GMT) with effect from 2024, aimed at mitigating delays in the availability of fully operational filing portals or in the establishment of exchange relationships for the GloBE Information Return (GIR) ahead of forthcoming filing deadlines.
Chris Danes Jun 8, 2026
18 TP
Transfer Pricing Services
From paper to app: EU among early leaders driving the global rise of eCarnets
ATA Carnets are entering a new digital era. With eCarnets being rolled out globally from 2026, businesses need to understand how the move from paper to app-based carnets will change international movements, and how to prepare.
Andrew Thurston Feb 4, 2026
38 MT
Customs and Excise Duty
EU announces major customs update: €3 duty on low-value e-commerce imports starting July 2026
EU Member States reached a key agreement on December 12, 2025, to overhaul customs rules for e-commerce parcels. Starting July 1, 2026, all parcels entering the EU valued at €150 or less will incur a flat €3 customs duty per item.
Andrew Thurston Jan 2, 2026
Anastasios antoniadis AMX Fr97d00c unsplash
Customs and Excise Duty International Tax
On-demand webinar: E-Invoicing and VAT - What global businesses need to know
E-invoicing is no longer a future consideration but an imminent compliance and operational priority across Europe.
Robin Prince Kevin Donovan Dec 16, 2025
97 BUILDINGS
Corporate Tax
Budget 2026: Tax updates for businesses
Tax expert Kevin Donovan breaks down the key updates impacting corporations, from enhanced reliefs and deductions to new exemptions and rate adjustments.
Kevin Donovan Oct 7, 2025
93 BUILDINGS
Corporate Tax
September Exchequer figures: Strong tax returns highlight Budget 2026 considerations
September tax returns show solid performance, but Budget 2026 must weigh VAT cuts against rising costs in hospitality and broader economic pressures.
Brendan Murphy Oct 4, 2025
93 BUILDINGS
Corporate Tax
August Exchequer figures: Corporate Tax receipts fall, but annual trends hold steady
Brendan shares his analysis on Ireland’s August 2025 Exchequer returns, discussing the potential reasons behind the high corporation tax receipts.
Brendan Murphy Sep 4, 2025
98 BUILDINGS
Corporate Tax
July’s Exchequer figures: What the numbers mean for multinationals and Budget 2026
Brendan shares his analysis on Ireland’s July 2025 Exchequer returns, discussing the potential reasons behind the high corporation tax receipts.
Brendan Murphy Aug 7, 2025
06 BUIDINGS
Global Mobility & Expatriate Corporate Tax
OECD signals next steps on Pillar Two, Global Mobility and Inequality at G20 Finance Ministers Meeting
Ahead of the third G20 Finance Ministers' and Central Bank Governors' meeting OECD Secretary-General Mathias Cormann provided a tax report outlining notable developments in international tax cooperation. The report emphasises several matters including the Two-Pillar Package, the implementation of BEPS Minimum Standards, Global Mobility, Tax Policy & Statistics, Tax & Development, Tax, Inequality & Growth as well as the work on Transparency and Exchange of Information for Tax Purposes.
Chris Danes Jul 31, 2025
Mila young BX0 Mm9faz TI unsplash
Advisory Business in Ireland & the UK Corporate Tax
US Tariffs – a status update
President Trump announced on 6 March 2025 that the US were continuing to review possible ‘Reciprocal Tariffs’ with an implantation date of 2 April 2025. At time of writing, the scope and impacted countries in unknown but we expect this to include the EU as the US President has made it clear that he considers there is an imbalance in trade between the US and EU.
Andrew Thurston Mar 11, 2025
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