ECJ decision confirms VAT grouping of holding companies *

European Union, Ireland - April 15 2013
The European Court of Justice has confirmed the Irish practice of allowing holding companies to become members of a VAT group and benefit from the…

Co-authors: Greg Lockhart.

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Matheson REITs update: Finance Bill 2013 *

Ireland - February 22 2013
The introduction of Real Estate Investment Trusts ("REITs") in Ireland, first announced in Budget 2013, is expected to attract increased foreign…

Co-authors: Cara O'Hagan, Patrick Sweetman, Aidan Fahy, Brian Doran, Ronan McLoughlin.

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Ireland publishes Finance Bill 2013 *

Ireland - February 15 2013
The Irish Finance Bill was published yesterday afternoon (13 February 2013). Although it contains a number of technical changes that would…

Co-authors: Alan Connell, Aidan Fahy, Gerry Thornton, Joe Duffy, Shane Hogan.

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Ireland - the SPV jurisdiction of choice for structured finance transactions *

Ireland - January 16 2013
In recent years Ireland has become the jurisdiction of choice for the establishment of special purpose vehicles (SPVs) for ABS, CAT bond, CDO, CLO…

Co-authors: Patrick Molloy, Tara Doyle, Christian Donagh, Mark O'Sullivan, Alan Keating.

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Eleven member states pursue the financial transactions tax *

Ireland - October 15 2012
In a slightly surprising move, eleven member states agreed on 9 October, 2012 to adopt a financial transactions tax (FTT). 

Co-authors: Emer Hunt.

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