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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

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

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

US intergovernmental agreement expected before year end

  • William Fry
  • -
  • Ireland, USA
  • -
  • November 16 2012

A representative from the Irish Revenue Commissioners recently indicated that Ireland is close to agreeing the Irish US Intergovernmental Agreement (IGA) with the IRS

Action required by investment funds to ensure FATCA compliance

  • William Fry
  • -
  • Ireland, USA
  • -
  • November 16 2012

The action required to be taken to comply with the FATCA requirements has yet to be finalised but will include, at the very least, registration as an FFI with the Irish Revenue Commissioners by 31 December 2013 and an update of a fund’s prospectus and subscription documentation

Potential tax refund opportunities

  • William Fry
  • -
  • European Union, Ireland
  • -
  • December 5 2012

On 13 November 2012 the European Court of Justice held that the UK’s treatment of UK and foreign dividends for tax purposes was contrary to EU law

Budget briefing - 2013 - video review

  • William Fry
  • -
  • Ireland
  • -
  • December 6 2012

Please click play to view our Budget 2013 video presented by Sonya Manzor

Budget 2013

  • William Fry
  • -
  • Ireland
  • -
  • December 19 2012

You will find below a summary of the measures included in the 2012 Finance Bill that are relevant to Irish-domiciled investment products

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