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Results: 1-10 of 106

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


Relief for double taxation caused by timing differences
  • William Fry
  • Ireland
  • September 24 2014

On 1 July 2014, the Irish Revenue Commissioners issued a statement of practice (SoP) on double tax relief for foreign branches of Irish corporations


Inversions update - Treasury and IRS publish important notice
  • William Fry
  • Ireland
  • September 29 2014

On Monday, 22 September the U.S. Department of Treasury and the Internal Revenue Service issued a notice with the stated aim of reducing the tax


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 law proposed on Ireland’s corporate tax regime
  • William Fry
  • Ireland
  • October 24 2014

The Finance Bill 2014 (the “Bill”), which was published yesterday, 23 October 2014, proposes a package of measures which focuses on Ireland’s tax


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


CJEU decision on VAT groups to impact financial services sector
  • William Fry
  • European Union, Ireland
  • October 8 2014

The case was triggered by a decision by the Swedish tax authority to charge VAT on the supplies of IT services from Skandia America Corporation in


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


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


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