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Results: 1-10 of 38

Financial Transactions tax update

  • Matheson
  • -
  • European Union, Ireland
  • -
  • May 22 2013

In our last update, we outlined how the European Commission had authorised 11 Member States to introduce a Financial Transactions tax (FTT) through

Ireland - the SPV jurisdiction of choice for structured finance transactions

  • Matheson
  • -
  • Ireland
  • -
  • January 16 2013

In recent years Ireland has become the jurisdiction of choice for the establishment of special purpose vehicles (SPVs) for ABS, CAT bond, CDO, CLO

Tax enhancements to Irish investment funds regime

  • McCann FitzGerald
  • -
  • Ireland
  • -
  • February 18 2013

The Finance Bill of Ireland 2013, published on 13 February, contains provisions to further enhance Ireland's investment funds offering and to

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

Matheson REITs update: Finance Bill 2013

  • Matheson
  • -
  • Ireland
  • -
  • February 22 2013

The introduction of Real Estate Investment Trusts ("REITs") in Ireland, first announced in Budget 2013, is expected to attract increased foreign

Reporting dates for Return of Values Regs. confirmed

  • Mason Hayes & Curran
  • -
  • Ireland
  • -
  • April 16 2013

Following correspondence shared by the Irish Funds Industry Association (the "IFIA") with the Revenue Commissioners ("Revenue") in Ireland, the

Non-resident tax declarations no longer required

  • Mason Hayes & Curran
  • -
  • Ireland
  • -
  • October 13 2010

Ireland has a system of withholding tax operating in respect of Irish investors in Irish funds

New legislation affecting Irish social tax liability for equity awards

  • Baker & McKenzie
  • -
  • Ireland
  • -
  • May 22 2012

On May 1, 2012, the Irish Parliament passed further legislation (the Social Welfare and Pensions Act 2012) amending the social insurance treatment for stock options, stock purchase rights, restricted stock units and other share-based remuneration in Ireland, as set forth below

Employee stock plans 2012: year-end international reporting requirements

  • Jones Day
  • -
  • Australia, Canada, China, France, India, Ireland, Israel, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, Vietnam
  • -
  • December 6 2012

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide

Establishing a common contractual fund in Ireland

  • Matheson
  • -
  • Ireland
  • -
  • October 30 2009

The Irish common contractual fund is a tax-transparent cross-border investment vehicle designed to assist multinationals, their finance professionals and local pension plans to achieve economies of scale and enhanced governance

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