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U.S. Senate committee criticizes Apple, Inc. offshore tax practices relationship to “Swiss principal” structures

Kurtin PLLC
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Ireland, Switzerland, USA
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May 21 2013

On May 20, 2013, the U.S. Senate Permanent Subcommittee on Investigations published a memorandum criticizing the practices of consumer electronics

Irish tax developments for the funds industry

William Fry
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Ireland
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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

Destination Ireland - legal and tax issues

Matheson
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Ireland
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May 15 2013

As a relatively small nation, Ireland’s migratory and economic patterns can be quite easily documented. In practice, we note a number of consistent

Ireland - a hub for developing, holding and exploiting technology

A&L Goodbody
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Ireland
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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 Irish tax system a general guide

A&L Goodbody
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Ireland
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May 7 2013

Ireland has for many years used tax incentives to attract inward investment and has traditionally directed its tax incentives towards active

Corporate migration into Ireland

A&L Goodbody
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Ireland
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May 7 2013

With the recent uncertainty arising from the direction corporate tax regime change may take in the US, multinational group structures face

Non-taxable persons can be included in VAT Groups

William Fry
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European Union, Ireland
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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

Ireland as a location for IP

Mason Hayes & Curran
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Ireland
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May 1 2013

Ireland has a world class legislative framework for intellectual property and is a member of most international IP conventions and treaties

Is the FTT good or bad news for Irish insurers?

William Fry
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Ireland
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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

Court of Justice of the European Union (CJEU) rules in European Commission v Ireland

RPC
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European Union, Ireland, Vatican City State
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April 25 2013

The CJEU has rejected the European Commission's contention that Ireland's VAT grouping provisions contravened EU law by allowing "non-taxable

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Search results

U.S. Senate committee criticizes Apple, Inc. offshore tax practices relationship to “Swiss principal” structures

Irish tax developments for the funds industry

Destination Ireland - legal and tax issues

Ireland - a hub for developing, holding and exploiting technology

The Irish tax system a general guide

Corporate migration into Ireland

Non-taxable persons can be included in VAT Groups

Ireland as a location for IP

Is the FTT good or bad news for Irish insurers?

Court of Justice of the European Union (CJEU) rules in European Commission v Ireland

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