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ICAV key considerations

  • William Fry
  • -
  • Ireland
  • -
  • November 13 2014

On 29th July 2014, the Irish Minister for Finance published the Irish Collective Asset Management Vehicle (ICAV) Bill 2014, providing for a structure

VAT on gaming services provided on-line

  • A&L Goodbody
  • -
  • Ireland
  • -
  • November 11 2014

With effect from 1 January 2015, a new VAT regime will apply to the provision of telecommunications, broadcasting and electronically supplied

Knowledge box - Ireland's new IP tax incentive

  • A&L Goodbody
  • -
  • Ireland, United Kingdom
  • -
  • November 10 2014

In the Irish Government Budget for the forthcoming year published on 14 October, it was announced that the so called 'Double Irish' tax mechanism was

Ireland defends proposed patent box regime

  • Steptoe & Johnson LLP
  • -
  • Ireland
  • -
  • November 6 2014

Michael Noonan, Ireland's finance minister, proposed that Ireland enact a patent box regime called a Knowledge Development Box, which would provide

Ireland ready for VAT Mini-One-Stop-Shop

  • Matheson
  • -
  • Ireland
  • -
  • November 5 2014

Ireland is preparing for the application of the new EU VAT Mini-One-Stop-Shop (MOSS) regime. The MOSS scheme will apply to businesses that supply

Finance Bill 2014 and funds

  • A&L Goodbody
  • -
  • Ireland
  • -
  • October 30 2014

While the Minister announced on Budget day the reduction in the marginal income tax rate from 41 to 40 the tax rate remains at 41 for funds in

FATCA revenue guidance

  • A&L Goodbody
  • -
  • Ireland, USA
  • -
  • October 30 2014

The Irish tax authorities published their revised final FATCA guidance on 1 October 2014. Among the additions to the guidance are: The guidance

Ireland’s Finance Bill 2014 key points for multinational companies

  • Matheson
  • -
  • Ireland
  • -
  • October 24 2014

Following the budget statement last week, the Irish Finance Bill 2014 (the "Bill") was published yesterday, 23 October 2014. The key points relevant

New law proposed on Ireland’s corporate tax regime

  • William Fry
  • -
  • Ireland
  • -
  • October 24 2014

The Finance Bill 2014 (the “Bill”), which was published yesterday, 23 October 2014, proposes a package of measures which focuses on Ireland’s tax

Death of the “Double Irish Dutch Sandwich”? Not so fast.

  • Bilzin Sumberg Baena Price & Axelrod LLP
  • -
  • Ireland
  • -
  • October 23 2014

On October 14, 2014, the Irish Minister for Finance released proposals as part of the 2015 Irish Budget that would cause Irish incorporated