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Results: 1-10 of 19

Irish tax developments for the funds industry

  • William Fry
  • -
  • Ireland
  • -
  • May 17 2013

There have been a number of legislative developments in the first part of 2013 that may impact on the Irish funds industry. This article outlines

Non-taxable persons can be included in VAT Groups

  • William Fry
  • -
  • European Union, Ireland
  • -
  • May 1 2013

VAT Grouping allows for several entities to be treated as one single entity for VAT purposes. The Commission had argued that each person to be

Is the FTT good or bad news for Irish insurers?

  • William Fry
  • -
  • Ireland
  • -
  • April 26 2013

Let's start with the good news. Ireland is not part of the group of EU member states pursing an EU Financial Transaction Tax (FTT). This should mean

Local Property Tax - importance of chargeable value

  • William Fry
  • -
  • Ireland
  • -
  • April 2 2013

As of this year an annual self-assessed Local Property Tax will be charged on the chargeable value of residential properties, subject to certain

Finance Bill 2013 - REITs update

  • William Fry
  • -
  • Ireland
  • -
  • February 13 2013

The Finance Bill 2013, published on 13 February, sets out the draft legislation to introduce REITs (Real Estate Investment Trusts) to Ireland

Ireland signs FATCA Inter-governmental Agreement with the United States

  • William Fry
  • -
  • Ireland, USA
  • -
  • January 29 2013

On 21 December 2012, the Irish Department of Finance announced the signature of a FATCA Inter-governmental Agreement (IGA) between Ireland and the

Foreign Account Tax Compliance Act (FATCA)

  • William Fry
  • -
  • Ireland
  • -
  • January 28 2013

Ireland is one of the first countries to agree a new Inter-Governmental Agreement ('IGA') with the US in relation to the US's FATCA. The IGA will

Tax updates for (re)insurers

  • William Fry
  • -
  • Ireland
  • -
  • January 28 2013

In October 2012, Revenue updated the guidelines for the “gross roll-up” taxation regime for lifeassurance companies. The guidelines now confirm that

Budget 2013: pension provisions

  • William Fry
  • -
  • Ireland
  • -
  • January 17 2013

The pensions industry breathed a sigh of relief when the Minister for Finance announced during his Budget speech on 5 December 2012 that "as it is

Pension tax relief escapes budget cuts

  • William Fry
  • -
  • Ireland
  • -
  • January 9 2013

The pensions industry breathed a sigh of relief when the Minister for Finance announced during his Budget speech on 5 December 2012 that "As it is in

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