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Results: 1-8 of 8

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

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

Ireland US Intergovernmental Agreement concluded

  • A&L Goodbody
  • -
  • Ireland, USA
  • -
  • December 5 2012

On 26 July 2012 the US Inland Revenue Service along with five countries, France, Germany, Italy, Spain and the UK, issued the first model for an Intergovernmental Agreement (IGA) on FATCA

FATCA

  • A&L Goodbody
  • -
  • Ireland, USA
  • -
  • October 31 2012

The Inland Revenue Service (IRS) have indicated that certain FATCA implementation timelines are to be postponed by six months

FATCA - Ireland expected to sign an intergovernmental agreement shortly

  • A&L Goodbody
  • -
  • Ireland, USA
  • -
  • October 16 2012

In our Summer tax briefing it was indicated that the US Department of Treasury and the Inland Revenue Service (IRS) had issued a joint statement along with France, Germany, Italy, Spain and the UK setting out a framework for the potential establishment of intergovernmental agreements to better facilitate the implementation of FATCA

FATCA recent developments - model intergovernmental agreements

  • A&L Goodbody
  • -
  • Ireland, United Kingdom, USA
  • -
  • September 24 2012

As we reported on in previous editions in early 2012 the US Treasury and the Inland Revenue Service (IRS) issued a joint statement together with France, Germany, Italy, Spain and the UK setting out a framework for the establishment of intergovernmental agreements to better facilitate the implementation of FATCA

Companies (Amendment) Bill 2012 published

  • A&L Goodbody
  • -
  • Ireland, USA
  • -
  • April 24 2012

As previously signalled by the Government, new legislation is now being introduced to provide for the extension of the exemption for the use of US GAAP by US entities migrating to Ireland