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Share option plans in Ireland

  • William Fry
  • -
  • Ireland
  • -
  • December 17 2014

Share Reserve: Typically 10 to 15 of the company’s total issued share capital. Class of Shares: Generally, the shares underlying employee share

Finance Bill extends approved retirement fund drawdowns to 25 years

  • William Fry
  • -
  • Ireland
  • -
  • December 10 2014

In 2011, the government increased the "imputed or notional distribution of assets" to 5. This is the amount Revenue assumes a person will draw down

Upcoming (and ongoing) regulatory deadlines

  • McCann FitzGerald
  • -
  • European Union, Ireland
  • -
  • December 9 2014

We set out below a reminder of certain upcoming (and ongoing) deadlines which may be relevant for financial service providers including investment

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