Technical Publications
Tax Notes International – Statutory Codification of Foreign Entity Tax Classification in Ireland
In an article published by Tax Notes International on 13 April 2026, David Burke, Of Counsel in our Tax Group, and Andrew Quinn, Global Head of Tax, examine an important new Irish tax provision: Section 1009A of the Taxes Consolidation Act 1997. It marks the first time that Irish legislation has dealt directly with the tax transparency of foreign entities.
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David and Andrew consider the complex and nuanced legal context in which Section 1009A sits and discuss the implications for analysing entities commonly used in cross-border investment structures involving Irish funds, including Delaware limited partnerships, U.K. LLPs, and U.S. LLCs. They also address the downstream consequences for Pillar 2 and the anti-hybrid mismatch rules.
Key Focus Areas:
- Introducing s1009A: Ireland’s First Statutory Framework for Foreign Entity Classification
- Why Tax Transparency Matters for Cross-Border Investment Funds
- Defining Tax Transparency: Partnerships, Trusts and the Irish Framework
- The Memec Resemblance Test: How Ireland Classifies Foreign Entities
- Memec and Anson: Key UK Precedents Shaping Irish Entity Classification
- Partnership or Body Corporate? Key Distinctions Under Irish Law
- How Irish Revenue’s Position Differs from the UK Post-AnsonThe “Profits as They Arise” Test: Understanding the Key Transparency Indicator
- Section 1009A Explained: Scope, Application and Statutory Language
- Delaware Limited Partnerships: Transparent Treatment Under Irish Tax Law
- Pillar Two and Anti-Hybrid rules: How Entity Classification Affects Global Minimum Tax Compliance
- Practical Implications and Outlook for Fund Managers and Advisers
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