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Results: 1-10 of 19

In short: update on recent activities to stimulate the real estate market

  • William Fry
  • -
  • Ireland
  • -
  • March 15 2012

Certain significant developments in the past three months point to a marked increase in real estate linked activity in 2012

The Finance Bill 2012: attracting FDI and project champions?

  • William Fry
  • -
  • Ireland
  • -
  • March 15 2012

The Finance Bill, as initiated, provides for a new Special Assignee Relief Programme (SARP) and enhancements to the Research and Development (R&D) tax regime, which are intended to attract key personnel to Ireland

A warm Irish welcome for financial services

  • William Fry
  • -
  • Ireland
  • -
  • March 15 2012

The Finance Bill 2012 (the “Bill”) includes a number of positive measures to deliver on this promise

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

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

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

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

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

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

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