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Results: 1-10 of 108

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


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: maintenance for children
  • William Fry
  • Ireland
  • January 14 2015

Finance Act 2014 has curtailed the provision in legislation which allowed parents to make payments for the support, maintenance or education of


Changes to Ireland’s general anti-avoidance regime
  • William Fry
  • Ireland
  • January 14 2015

Substantial changes have been made to Ireland’s general anti-avoidance regime (GAAR) in an effort to simplify the procedures Revenue must follow to


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


In short: Department of Finance launch BEPS consultation
  • William Fry
  • Ireland
  • June 6 2014

The Department of Finance has launched a consultation on the OECD Base Erosion and Profit Shifting (BEPS) project. The OECD BEPS project is examining


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


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


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