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Tax Policy & Technical Services

News Archive

Our team provides advice and opinions to tax teams and external stakeholders on complex tax matters and supports tax teams in the provision of services to clients. We engage on tax policy and technical matters in dialogues with relevant Government Departments including the Office of Revenue Commissioners and the Department of Finance.

Corporate tax

Transfer pricing, DAC6, Mandatory reporting rules, MDR

Are you ARTD Ready? | Deloitte Ireland

As the culmination of the accounting year fast approaches, it is timely to consider whether your business is prepared to submit its annual return of trading details to Revenue.

Are you confident about your VAT Compliance? | Deloitte Ireland

Irish VAT legislation is written in such a manner that it can cause confusion. For example, a supply which does not qualify as ‘goods’ is automatically a ‘service’, the place of supply for VAT purposes can depend on a number of different factors

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Tom Maguire

Partner, Tax

Tom leads the firm’s Tax Policy and Technical Services team. He works closely with our client teams to deliver the insights they need to address their most complex business issues. Tom provides tax advice on a wide range of domestic and international corporation tax matters. He is highly regarded within the tax profession as a deep technical specialist, his extensive experience includes authoring the texts “Taxing GAAP and IFRS” and “Ireland’s General Anti-Avoidance Rule and the Rule of Irish law”; the latter was launched by the then former Attorney General Paul Gallagher SC. He also was one of the contributors to the Irish Tax Institute’s texts of “Taxing Financial Transactions” and “Irish Tax Policy in Perspective” and was editor of its annual tax legislative publication “Direct Tax acts” for over a decade. He is also the current author of Bloomsbury’s leading texts of “Irish Income Tax (formerly “Judge”) and “the Taxation of Companies” (formerly “Feeney”) both of which are recognised as the most authoritative commentary on those taxes in this country and which are used regularly by tax advisers, accountants, lawyers, judges and others in the tax profession. The latter contains a foreword by Minister for Finance Paschal Donohoe. In 2019 he authored Bloomsbury’s “Irish Capital Gains Tax” which was launched that year and contains a foreword by the former Tánaiste, Minister for Justice and Attorney General which refers to the book as “a masterly analysis of the tax, its incidence, its consequences, its administration, and its relationship to other forms of taxation”. His most recent “Crisis: 25 business leaders on surviving in troubled times” was written with Covid19 as its backdrop. All royalties from that text go to Our Lady’s Hospice in Harold’s Cross and it contains a foreword by [former] Tánaiste Leo Varadkar.

Emma Arlow

Director, Tax & Legal

Emma Arlow is a Director in the Tax Policy and Technical services team in Deloitte Ireland. Emma has been working with Deloitte since October 2014 and has worked on a range of client issues such as IP migrations, M&A transactions and large group refinancing transactions. Her primary focus is on tax technical and policy developments and regularly contributes to public consultations on legislative matters, primarily addressing key international tax developments. Emma is a Chartered Tax Adviser (CTA) and has a degree in Business and Law from UCD.

Kim Doyle

Director, Tax

Kim is a Director with the Tax Policy and Technical Services team. She works closely with our client teams to assist with complex tax technical issues and tax legislation interpretation. Kim also collaborates with the specialist teams in developing the firm’s position on tax policy. Kim has over 15 years’ experience in a tax policy and tax technical role, collaborating with client teams in delivering a first-class service. She is a former tax lecturer for over a decade for professional tax and accountancy qualifications and has developed educational programmes and courses on tax. Kim was editor of the Chartered Accountants Ireland consolidated tax legislation series and she was technical editor on tax manuals and student texts for more than 10 years. She contributes articles to professional publications, writes and speaks extensively on tax matters.

Tatiana Kelly

Senior Manager, Tax

Tatiana is a Senior Manager of the Tax Policy and Technical Services team in Deloitte Ireland. She provides support, advice and opinions to tax teams on complex tax matters and engages on tax policy and technical matters in dialogues with relevant Government Departments including the Office of Revenue Commissioners and the Department of Finance. In collaboration with the global Deloitte network, she contributes to internal and external publications on national and global tax policy and technical developments. Her primary focus in her current role is on tax policy and technical matters associated with international taxation. Tatiana joined the team in December 2021, having previously worked in the client-facing roles in other professional practices in Ireland and with Revenue Commissioners (LCD) and also in the academic environment, working with primary, secondary and third level students in various Irish private and public educational establishments. She has a senior consulting experience and interests in law and taxation in areas such as Revenue Interventions, Global Mobility, International Taxation, Personal Taxation, Human Rights & Tax, Professional Ethics, European Law and Company Law. Tatiana is an associate of the Irish Taxation Institute. She also holds B. Linguistics (Hons) degree, an LL.B (1st Class Hons) degrees from NUIG and MSc in Taxation (Hons) from the University of Oxford.