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Results: 1-10 of 56

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

  • 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

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

FATCA implementation

  • William Fry
  • -
  • Ireland
  • -
  • March 28 2014

A revised draft of the Irish regulations implementing FATCA has been issued. To coincide with this, the Revenue Commissioners have also issued a

Significant pension changes: changes to the standard fund threshold

  • William Fry
  • -
  • Canada, Ireland, United Kingdom
  • -
  • January 16 2014

The Standard Fund Threshold ("SFT") (ie the maximum allowable pension fund at retirement for tax purposes) has been reduced again, this time from

Budget 2014: government U-turn on Pensions Levy

  • William Fry
  • -
  • Ireland
  • -
  • November 6 2013

The Minister for Finance, Michael Noonan, appears to have backtracked on the commitment made in last years' Budget when he announced that the

Ryanair loses high court appeal on VAT refund

  • William Fry
  • -
  • Ireland
  • -
  • June 4 2013

On 2 May 2013 the High Court ruled that Ryanair was not entitled to claim a VAT deduction for legal and stockbroking fees incurred during its bid to