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Results: 1-10 of 59

Ireland - a hub for developing, holding and exploiting technology

  • A&L Goodbody
  • -
  • Ireland
  • -
  • May 9 2013

The low 12.5 Irish corporation tax rate, and the previous beneficial 10 tax rate for manufacturing in Ireland, have long been seen as the principal

Corporate migration into Ireland

  • A&L Goodbody
  • -
  • Ireland
  • -
  • May 7 2013

With the recent uncertainty arising from the direction corporate tax regime change may take in the US, multinational group structures face

The Irish tax system a general guide

  • A&L Goodbody
  • -
  • Ireland
  • -
  • May 7 2013

Ireland has for many years used tax incentives to attract inward investment and has traditionally directed its tax incentives towards active

Irish tax update - Spring 2013

  • A&L Goodbody
  • -
  • 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

FATCA the IrelandUS Intergovernmental Agreement (IGA)

  • A&L Goodbody
  • -
  • 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

IrelandUS Intergovernmental Agreement (IGA) enabling legislation

  • A&L Goodbody
  • -
  • Ireland, USA
  • -
  • February 28 2013

On 21 December 2012 Ireland signed an IGA with the United States to better facilitate the implementation of FATCA. The agreement provides for

Investment Limited Partnership (ILP) tax transparency

  • A&L Goodbody
  • -
  • Ireland
  • -
  • February 28 2013

The tax transparent nature of the ILP is being restored under the Finance Bill 2013. An ILP will no longer be an "investment undertaking" for tax

Finance Bill 2013

  • A&L Goodbody
  • -
  • 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

VAT and property transactions

  • A&L Goodbody
  • -
  • Ireland
  • -
  • February 4 2013

This alert is intended to highlight certain VAT issues relating to the purchase and management of property which is subject to a lease(s). In general

FATCA - Ireland signs IGA - final regulations

  • A&L Goodbody
  • -
  • Ireland, USA
  • -
  • February 1 2013

Early last year the US Department of Treasury and the Inland Revenue Service (IRS) along with certain other countries set out a framework for the

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