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Peter Maher A&L Goodbody

Results 1 to 5 of 21



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, Brian Butler, James Somerville.


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, James Somerville.


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, Brian Butler, James Somerville.


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, James Somerville.


Irish transfer pricing compliance reviews (TPCRs) are imminent *

Ireland - December 12 2012
The Revenue Commissioners (the Irish tax authorities) announced in late November that they are initiating TPCRs, initially targeted at taxpayers within the ambit of the Large Cases Division, towards the end of 2012 or early in 2013.

Co-authors: John Hickson, Paul Fahy, Brian Butler, James Somerville.


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