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James Somerville A&L Goodbody

Results 1 to 5 of 22



Irish tax update - Spring 2013 *

Ireland - April 10 2013
This briefing outlines some of Irish tax developments that have occurred in the first quarter of 2013. In the last year the Irish Government has…

Co-authors: John Hickson, Paul Fahy, Peter Maher, Brian Butler.


FATCA – the Ireland/US Intergovernmental Agreement (IGA) *

Ireland, USA - March 5 2013
On 5 December 2012 the Minister for Finance, during the course of his Budget 2013 speech, announced that Ireland had concluded an IGA with the US to…

Co-authors: John Hickson, Paul Fahy, Peter Maher.


REITs – they have arrived *

Ireland - February 18 2013
The Minister for Finance flagged in the budget in December 2012 that legislation enabling the formation of Irish real estate investment trusts (REITs)…

Co-authors: Mark Ward, Michael Barr, Stephen O'Riordan.


Finance Bill 2013 *

Ireland - February 14 2013
The Minister for Finance published the Finance Bill on 13 February 2013 following on from his Budget speech in December. The Bill includes various…

Co-authors: John Hickson, Paul Fahy, Peter Maher, Brian Butler.


Taxation of funds *

Ireland - January 1 2013
The central principle of the Irish taxation of funds is simple; generally, authorised Irish funds are tax exempt, except to the extent that they have…

Co-authors: John Hickson, Darragh Noone, Paul Fahy, Peter Maher.


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