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OECD releases first BEPS recommendations

  • Matheson
  • -
  • Global, Ireland
  • -
  • September 16 2014

Today, the OECD released its first recommendations under the base erosion and profit shifting ("BEPS") project in a series of reports. These reports

The view from Ireland

  • Matheson
  • -
  • Ireland
  • -
  • September 4 2014

Ireland's close relationship with the US means the Foreign Account Tax Compliance Act is a concern for many of Matheson's clients -

Trustee obligations under FATCA

  • William Fry
  • -
  • Ireland
  • -
  • September 3 2014

The Foreign Account Tax Compliance Act (FATCA), introduced in the US in 2010, imposes mandatory reporting obligations on what are described as

The closer - September 2014

  • Maples and Calder
  • -
  • Cayman Islands, European Union, Ireland, USA
  • -
  • September 3 2014

Despite the US CLO market kicking off at a more sedate pace in January 2014 as the market digested the impact of the final Volcker rules ("Volcker"

Updated revenue guidelines for investment undertakings

  • A&L Goodbody
  • -
  • Ireland
  • -
  • August 28 2014

The Revenue Commissioners have posted on their website the updated General Guidelines for calculating tax due and for completing declaration forms

Commission investigates European tax rulings on transfer pricing under EU state aid rules

  • Norton Rose Fulbright LLP
  • -
  • European Union, Ireland, Luxembourg, Netherlands
  • -
  • August 28 2014

The Commission recently opened three in-depth investigations into rulings by the tax authorities of Ireland, the Netherlands and Luxembourg with

Local property tax deduction by employers

  • McCann FitzGerald
  • -
  • Ireland
  • -
  • August 8 2014

The Revenue Commissioners of Ireland have commenced issuing instructions to employers and pension providers to process deductions of outstanding

Investment funds update: FATCA registration and reporting

  • Matheson
  • -
  • Ireland, USA
  • -
  • August 7 2014

Irish domiciled funds are generally now subject to FATCA, a United States ("US") reporting and withholding tax regime. Ireland has actively engaged

Central Bank guidance for life assurance companies on Italian withholding tax regime

  • A&L Goodbody
  • -
  • Ireland
  • -
  • August 6 2014

On 28 July 2014, the Central Bank published guidance for Irish-authorised life assurance companies that have opted into the Italian withholding tax

Irish Collective Asset-management Vehicle Bill published

  • Maples and Calder
  • -
  • Ireland
  • -
  • August 5 2014

The Irish government has published a final draft ICAV ("Irish Collective Asset-management Vehicle") Bill (the "Bill") which, once enacted, will allow