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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

Changes to the Investment Limited Partner regime in Ireland

  • LK Shields
  • -
  • Ireland
  • -
  • April 19 2013

The Finance Act 2013 includes proposed measures to alter the tax treatment of Investment Limited Partnerships in Ireland. ILPs authorised by the

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

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

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

New Irish REITs

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

Whilst “retail participation” in commercial property investment has previously been possible through certain structures and syndication, the expense

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

Finance Bill 2013 - REITs update

  • William Fry
  • -
  • Ireland
  • -
  • February 13 2013

The Finance Bill 2013, published on 13 February, sets out the draft legislation to introduce REITs (Real Estate Investment Trusts) to Ireland

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

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