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Results: 1-10 of 162

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


ICAV key considerations
  • William Fry
  • Ireland
  • November 13 2014

On 29th July 2014, the Irish Minister for Finance published the Irish Collective Asset Management Vehicle (ICAV) Bill 2014, providing for a structure


Finance Bill 2016: Changes to Ireland's Section 110 Securitisation Regime
  • William Fry
  • Ireland
  • November 3 2016

The proposed new rules will apply to the extent that a qualifying securitisation company (a "Section 110 Company") owns or manages "specified


Finance (Tax Appeals) Bill 2015
  • William Fry
  • Ireland
  • July 22 2015

The Finance (Tax Appeals Bill) 2015 has been published. This follows the commitment given by the Minister in his Budget statement 2014 to reform the


Revenue’s information seeking powers and sources
  • William Fry
  • Ireland
  • March 12 2015

The recent media coverage of the leaking of overseas bank account information raises interesting questions in relation to the use by Revenue of


ICAV Act signed into law
  • William Fry
  • Ireland
  • March 5 2015

The Irish Collective Asset-management Vehicles Act 2015 was signed into law by the Irish President on 4 March 2015. The Act provides for a new Irish


Is the FTT good or bad news for Irish insurers?
  • William Fry
  • Ireland
  • April 26 2013

Let's start with the good news. Ireland is not part of the group of EU member states pursing an EU Financial Transaction Tax (FTT). This should mean


Budget 2014: government U-turn on Pensions Levy
  • William Fry
  • Ireland
  • November 6 2013

The Minister for Finance, Michael Noonan, appears to have backtracked on the commitment made in last years' Budget when he announced that the


Review of Assumptions for DC Projections
  • William Fry
  • Ireland
  • January 21 2016

The Society of Actuaries has confirmed that the assumptions used to calculate DC projections (known as Statements of Reasonable Projections or SORPs


Trustee Qualification - Professionalism, Not Just Professionals
  • William Fry
  • Ireland
  • January 21 2016

The Pensions Authority is currently reviewing the issue of trustee qualification. In 2015 the Authority sought submissions on a number of questions