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Results: 1-10 of 11

Reporting dates for Return of Values Regs. confirmed

  • Mason Hayes & Curran
  • -
  • Ireland
  • -
  • April 16 2013

Following correspondence shared by the Irish Funds Industry Association (the "IFIA") with the Revenue Commissioners ("Revenue") in Ireland, the

FATCA: the IrelandUS intergovernmental agreement

  • Mason Hayes & Curran
  • -
  • Ireland, USA
  • -
  • February 12 2013

Following an announcement in early December 2012 by the Irish Minister for Finance, Michael Noonan, that negotiations with the US regarding an

Ireland-US agreement on the implementation of FATCA

  • Mason Hayes & Curran
  • -
  • Ireland, USA
  • -
  • December 13 2012

Irish Finance Minister, Michael Noonan, has confirmed that negotiations with the US in relation to a new inter-governmental agreement ("IGA") have now been concluded, and as a result Ireland will be one of the first jurisdictions to enter into a new IGA with the US to implement the Foreign Account Tax Compliance Act (“FATCA”

Refund of Dutch dividend withholding tax for Irish funds?

  • Mason Hayes & Curran
  • -
  • Ireland, Netherlands
  • -
  • April 24 2012

The Court of Appeal of Den Bosch, the Netherlands, awarded a Finnish investment fund a full refund of Dutch dividend tax withheld from dividends it received from investments in Dutch resident entities, in a decision issued on 9 March 2012

New protocol to IrelandSwitzerland Double Tax Agreement

  • Mason Hayes & Curran
  • -
  • Ireland, Switzerland
  • -
  • February 17 2012

On 26 January 2012, the Irish government signed a protocol amending its existing Double Taxation Agreement (“DTA”) with Switzerland

IrelandUnited Arab Emirates double tax agreement

  • Mason Hayes & Curran
  • -
  • Ireland, United Arab Emirates
  • -
  • February 17 2012

On 1 July 2010, the Irish government signed a Double Taxation Agreement (“DTA”) with the United Arab Emirates (“UAE”

IrelandGermany Double Tax Agreement

  • Mason Hayes & Curran
  • -
  • Germany, Ireland
  • -
  • December 16 2011

Ireland and Germany signed a Protocol on 25 May 2010 amending the existing IrelandGermany Double Tax Agreement (“DTA”) with effect from 1 January 2011

Reporting requirements

  • Mason Hayes & Curran
  • -
  • Ireland
  • -
  • June 16 2011

The Revenue Commissioners have confirmed a change in their position on the implementation of the Irish investor reporting requirements contained in Section 891B of the Taxes Consolidation Act

Singapore-Ireland Double Tax Agreement comes into force

  • Mason Hayes & Curran
  • -
  • Ireland, Singapore
  • -
  • June 16 2011

The Singapore-Ireland Double Tax Agreement (“DTA”), which was signed in October 2010 came into force on 8 April 2011, with effect from 1 January 2011

Ireland - a conduit for investment into China

  • Mason Hayes & Curran
  • -
  • China, Ireland
  • -
  • April 19 2011

Ireland has a very beneficial tax treaty with China which provides significant opportunitiesfor investment into China via Ireland and from China into Ireland