We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo






  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-8 of 8

Investment Limited Partnership (ILP) tax transparency

  • A&L Goodbody
  • -
  • Ireland
  • -
  • February 28 2013

The tax transparent nature of the ILP is being restored under the Finance Bill 2013. An ILP will no longer be an "investment undertaking" for tax

Companies (Amendment) Bill 2012 published

  • A&L Goodbody
  • -
  • Ireland, USA
  • -
  • April 24 2012

As previously signalled by the Government, new legislation is now being introduced to provide for the extension of the exemption for the use of US GAAP by US entities migrating to Ireland

Finance Bill 2010 and employee share schemes

  • A&L Goodbody
  • -
  • Ireland
  • -
  • February 9 2010

The Irish Finance Bill was published on 4 February and contains a number of provisions relating to employee share incentives

IrelandUS Intergovernmental Agreement (IGA) enabling legislation

  • A&L Goodbody
  • -
  • Ireland, USA
  • -
  • February 28 2013

On 21 December 2012 Ireland signed an IGA with the United States to better facilitate the implementation of FATCA. The agreement provides for

Taxation of funds

  • A&L Goodbody
  • -
  • Ireland
  • -
  • January 1 2013

The central principle of the Irish taxation of funds is simple; generally, authorised Irish funds are tax exempt, except to the extent that they have

IFIA briefing paper on UK offshore fund rules

  • A&L Goodbody
  • -
  • Ireland, United Kingdom
  • -
  • June 30 2009

The tax working group of the IFIA has issued a briefing paper in anticipation of the UK Treasury publishing guidelines implementing the new offshore funds regime which will implement a new tax framework for offshore funds (replacing the current distributing regime with a reporting regime

IFIA investment undertakings general guidelines for calculating tax due and for completing declaration forms

  • A&L Goodbody
  • -
  • Ireland
  • -
  • June 30 2009

The Revenue Commissioners have issued updated guidelines entitled "Investment Undertakings - General Guidelines for Calculating Tax Due and for Completing Declaration Forms"

New Revenue guidelines

  • A&L Goodbody
  • -
  • Ireland
  • -
  • April 5 2011

On 25 March 2011 Revenue issued an e-brief dealing with (i) the new grandfathering treatment for share-based remuneration announced by the Minister for Finance, (ii) transitional arrangements for payment of tax and (iii) payment of USC on unapproved share options

Current Search

Suggested Facets

Author

Jurisdiction

Workarea

© Copyright 2006-2013 Globe Business Publishing Ltd | Cookies | Disclaimer | Privacy policy