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Results: 1-10 of 160

Ireland’s International Tax Strategy
  • William Fry
  • Ireland
  • October 25 2013

Budget 2014 saw the publication of Ireland's International Tax Strategy which sets out the objectives and details of Ireland's corporate tax regime


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


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


Trustee obligations under FATCA
  • William Fry
  • Ireland
  • September 3 2014

The Foreign Account Tax Compliance Act (FATCA), introduced in the US in 2010, imposes mandatory reporting obligations on what are described as


Proposed Financial Transaction Tax directive still on hold
  • William Fry
  • European Union, Ireland
  • January 8 2015

In another blow to the controversial proposed Financial Transaction Tax (FTT), finance ministers representing the 11 participating Member States


Budget 2013 - attracting investors to property market
  • William Fry
  • Ireland
  • January 9 2013

Budget 2013 was announced on 5 December 2012. In addition to the widely-publicised introduction of a residential property tax commencing on 1 July 2013


BEPS - potential impact on funds
  • William Fry
  • Ireland
  • August 1 2014

The impact of the OECD Base Erosion and Profit Shifting (BEPS) project is being considered by the Irish funds industry. In July 2013, the OECD


Reform of the tax appeal process in Ireland
  • William Fry
  • Ireland
  • December 6 2013

The Appeal Commissioners are responsible for hearing and determining appeals by taxpayers against decisions of the Revenue Commissioners. Issues with


Irish tax developments for the funds industry
  • William Fry
  • Ireland
  • May 17 2013

There have been a number of legislative developments in the first part of 2013 that may impact on the Irish funds industry. This article outlines


Non-taxable persons can be included in VAT Groups
  • William Fry
  • European Union, Ireland
  • May 1 2013

VAT Grouping allows for several entities to be treated as one single entity for VAT purposes. The Commission had argued that each person to be