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In short: Department of Finance launch BEPS consultation
  • William Fry
  • Ireland
  • June 6 2014

The Department of Finance has launched a consultation on the OECD Base Erosion and Profit Shifting (BEPS) project. The OECD BEPS project is examining


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


In short: Budget and Finance Bill 2014
  • William Fry
  • Ireland
  • August 2 2013

The Government has announced a new timeframe for the Budget and Finance Bill for 2014 and subsequent years. Under new EU requirements, all countries


Developments in the taxation of life assurance policies
  • William Fry
  • Ireland
  • February 24 2014

The Finance (No. 2) Act 2013 changed the tax rates applicable to Irish resident investors in life assurance policies. The occurrence of any of the


New Government legislation programme: industry & sector specific breakdown- SpringSummer 2015
  • William Fry
  • Ireland
  • January 16 2015

The Irish Government has published its legislation programme for the SpringSummer 2015 parliamentary session. There are 32 Bills which are currently


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


Irish budget briefing 2015 - update
  • William Fry
  • Ireland
  • October 15 2014

Budget 2015 was announced today, 14 October 2014. It is seen as the first non-austerity budget in recent years as evidenced by cuts in the higher rate


ICAV key considerations
  • William Fry
  • Ireland
  • May 8 2015

On 4th March 2015, the Irish President enacted the Irish Collective Asset-management Vehicles (ICAV) Act 2015 (the “Act”), providing for a structure


Revenue guidance for Irish investors in exchange traded funds
  • William Fry
  • Ireland
  • May 7 2015

Exchange Traded Funds (ETFs) have gained huge popularity in recent times with Irish investors; however, there has been much complexity and


Irish budget briefing 2014 - update
  • William Fry
  • Ireland
  • October 16 2013

Budget 2014 was announced today, 15 October 2013