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Results: 1-10 of 59

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

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

The rule in Re Hastings-Bass

  • A&L Goodbody
  • -
  • Ireland, United Kingdom
  • -
  • April 5 2011

The Court of Appeal in the UK has determined that the rule in Hastings-Bass has been misinterpreted and is much narrower than subsequent cases suggested

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

Irish tax aspects of the acquisition, holding and disposal of Irish real property

  • A&L Goodbody
  • -
  • Ireland
  • -
  • October 2 2012

This commentary sets out the main Irish tax aspects involved in the acquisition, holding and disposal of Irish real property on direct investment by a foreign investor

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

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

Common Consolidated Corporate Tax Base (CCCTB) government update

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

Ever since Ireland entered the EUIMF bail-out programme several years ago successive Irish governments have been clear and unambiguous in declaring Ireland’s 12.5 corporate tax rate as sacrosanct

Budget 2013 - redundancy rebate discontinued

  • A&L Goodbody
  • -
  • Ireland
  • -
  • December 6 2012

Following last year’s reduction of employer rebate of statutory redundancy payments from 60 to 15, yesterday’s budget heralded the end of the redundancy rebate arrangement in Ireland

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