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Results: 1-10 of 106

Budget 2015: technology and incentive schemes
  • William Fry
  • Ireland
  • October 17 2014

Ireland’s Budget for 2015 struck a cautiously optimistic note and announced an enhanced intellectual property (IP) regime for companies with Irish


Taxation of Irish investment funds - developments
  • William Fry
  • Ireland
  • December 23 2013

The recently enacted Finance (No 2) Act 2013 changed the tax rates applicable to Irish resident individual investors in Irish and certain foreign


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


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


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


Ireland signs FATCA Inter-governmental Agreement with the United States
  • William Fry
  • Ireland, USA
  • January 29 2013

On 21 December 2012, the Irish Department of Finance announced the signature of a FATCA Inter-governmental Agreement (IGA) between Ireland and the


In short: DIRT rate increase
  • William Fry
  • Ireland
  • January 9 2014

The Finance (No. 2) Act 2013 increased the rate of Deposit Interest Retention Tax (DIRT) from 33 to 41 with effect from 1 January 2014. This rate


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


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


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