The Tax & Coffee Podcast

Jan 09 2024 7 ep. 27 mins 2

The Tax & Coffee Podcast artwork

Andrew Quinn, Head of Tax at Maples Group, and his colleagues in our Irish and Luxembourg legal tax teams share insights on key EU and international tax developments relevant to business and the investment funds industry. The Maples Group Tax Group advises leading companies, banks and investment firms on tax matters from our Irish and Luxembourg law firms. We advise our clients on Irish, Luxembourg, EU and international tax and we are supported by a large tax compliance team from our affiliate MaplesFS.

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The EU Global Minimum Tax Directive: In Conversation with Ireland’s Minister for Finance Michael McGrath TD

Jan 09 2024 63 mins

Join Andrew Quinn for this podcast and fireside chat with Ireland’s Minister for Finance Michael McGrath TD and Noelle O'Connell from European Movement Ireland on the new EU Global Minimum Tax Directive. The Directive came into force in Ireland, Luxembourg and across the EU on 31 December 2023 and introduces a new 15% global tax rate on large consolidated group of compa

Is the Gig up? The Irish Supreme Court Domino's Pizza Case

Dec 19 2023 24 mins

In this podcast, Andrew Quinn, Karen Killalea and Will Fogarty discuss the Irish Supreme Court "Domino's Pizza" decision which determined that delivery drivers in that case were employees and not independent contractors. This is a landmark case on the status of workers in the "gig economy" and has been followed closely in Ireland and internationally. They cover the tax and employme

EU Transfer Pricing Update

Nov 27 2023 22 mins

In this podcast, Andrew Quinn, James O'Neal and Ted O'Byrne discuss the proposed new EU Transfer Pricing Directive. They also cover the latest developments in transfer pricing in Luxembourg, Ireland and the EU, and address some practical points for investment fund and financial services businesses to manage their TP requirements.To listen to this episode and others from the Tax &am

Update on Luxembourg and EU Tax Developments

Nov 08 2023 18 mins

In this podcast, Andrew Quinn and Jean-Dominique Morelli discuss new EU tax developments in Luxembourg. They discuss the latest news on the EU Global Minimum Tax Directive which comes into force in Luxembourg and across the EU on 31 December 2023 and the proposed EU Unshell Directive. They also cover the EU reverse hybrid rules and in particular their application to Luxembourg SCSp

EU Global Minimum Tax Directive and Investment Fund Structures

Aug 30 2023 19 mins

In this podcast, Andrew Quinn and David Burke discuss the EU Global Minimum Tax Directive which comes into force across the EU on 31 December 2023 and implements the OECD Pillar Two Rules. They explain how the Directive will impose a 15% global minimum tax on certain large groups which contain an EU entity, by charging the EU entity with additional tax in respe

Proposed Irish Tax Measures to Apply to Outbound Payments

Aug 11 2023 21 mins

In this podcast, Andrew Quinn and William Fogarty discuss proposed new Irish withholding tax measures for payments to entities in "zero tax" jurisdictions. They review the draft legislation which is set to come into force on 1 January 2024 and consider how US and international corporate and investment structures may be affected. They discuss the three types of payments

EU DAC6 Mandatory Reporting by Intermediaries – it hasn't gone away

Jul 21 2023 23 mins

In this podcast, Andrew Quinn discusses EU DAC6 with his colleagues Lynn Cramer and Sheila Lawlor. They ask the question whether some companies such as finance and investment advisers to EU based commercial transactions are fully aware of their DAC6 reporting obligations as intermediaries, particularly given a recent European Court ruling. The team also explains how they built thei