International Tax Services
Operating across borders creates tax obligations that are rarely simple and frequently misunderstood. The interaction between Irish tax law and the rules of other jurisdictions — on corporate structure, transfer pricing, withholding taxes and treaty relief — requires careful planning from the outset. Exposure identified late is considerably more expensive to address than exposure avoided early.
Merry Mullen assists businesses on tax issues across arising on cross-border situations, from businesses investing in Ireland for the first time to Irish businesses expanding into new markets. Through our membership of GMNI we work directly with experienced local advisers in 49 countries, ensuring the advice we provide accounts for the requirements of each relevant jurisdiction rather than Ireland in isolation.

How we help
Investing in Ireland — advising on the most tax-efficient structure for establishing an Irish presence including entity type, holding company considerations, and available incentives.
Group structuring — advising on the efficient structuring of multinational groups, including holding company locations, financing arrangements, and the use of Ireland’s treaty network.
Transfer pricing — ensuring intra-group transactions are structured and documented in compliance with Irish and international transfer pricing rules.
Tax incentives — identifying and advising on Irish tax incentives relevant to your business, including the R&D tax credit, the Knowledge Development Box, and the Participation Exemption.
Expanding outside Ireland — advising Irish businesses on the tax implications of entering new markets including structuring options and the obligations that arise in the target jurisdiction.
Compliance across jurisdictions — managing Irish tax compliance obligations for businesses with cross-border operations and coordinating with local advisers where overseas compliance is required.
Global mobility — advising on the personal tax implications for employees moving between Ireland and other countries. See also our dedicated Global Mobility page.






