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Results: 1-10 of 143

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


Knowledge Development Box consultation
  • William Fry
  • Ireland
  • February 11 2015

In a move that is likely to enhance Ireland’s tax competitiveness, the Department of Finance has launched a public consultation on the introduction


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


Common Reporting Standard Becomes Effective
  • William Fry
  • Ireland
  • January 7 2016

On 1 January 2016, the Common Reporting Standard (CRS) became effective. The CRS is a new, single global standard on automatic exchange of


Ireland as a location for international financial services
  • William Fry
  • Ireland
  • April 13 2015

Ireland has long been a competitive location for international financial services companies. The recently released "IFS2020 - a Strategy for Ireland's


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


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


Significant pension changes: changes to the standard fund threshold
  • William Fry
  • Canada, Ireland, United Kingdom
  • January 16 2014

The Standard Fund Threshold ("SFT") (ie the maximum allowable pension fund at retirement for tax purposes) has been reduced again, this time from