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Who’s in charge of Tax Policy in Europe?
  • Harneys
  • European Union, Ireland, OECD
  • September 22 2016

Many of our readers will no doubt have heard about the recent decision by the European Commission that Apple's tax structure in Ireland breached the


Irish Funds Trends 2012-2015
  • Maples and Calder
  • Ireland
  • September 21 2016

Maples and Calder have carried out our latest key trends analysis of the Irish Funds market. We track non-confidential statistics on each


With-Hold on a second?! New ISE rule leads to automatic de-listing of debt securities at scheduled maturity
  • Reed Smith LLP
  • Ireland
  • September 19 2016

Picture this: it’s 1793. In England, George III is on the throne and the Bank of England issues the first ever ‘fiver’. In the U.S.A, George


The Apple tax fine: “Could lead to a cold war between Europe and the US”
  • Philip Lee
  • European Union, Ireland, USA
  • September 19 2016

The EU’s decision to impose a 13 billion fine has split public opinion in Ireland; following last weekend’s appeal to the EU by hundreds of American


Aviation Update: Proposed ‘Section 110’ Changes - Impact on Asset Financing?
  • Mason Hayes & Curran
  • Ireland
  • September 16 2016

The Minister for Finance's recent publication proposes to change Section 110 of the Taxes Consolidation Act 1997 as amended by Section 40 Finance Act


Irish Securitisations With Financial Assets Deriving Their Value From Irish Property
  • LK Shields
  • Ireland
  • September 13 2016

On 6 September 2016, the Minister for Finance, Michael Noonan announced details of proposed amendments to Section 110 of the Taxes Consolidation Act


Apple State aid Irish Cabinet appeals European Commission Decision
  • Eversheds
  • European Union, Ireland
  • September 9 2016

Last week, the Irish Cabinet agreed to appeal the European Commission Decision that Ireland had granted undue tax benefits of up to 13 billion to


Reminder to Prepare and Submit Your Annual Report
  • Mason Hayes & Curran
  • Ireland
  • September 9 2016

If your charity is registered with the Charities Regulator and has a year end of 31 December, you have an important deadline approaching. All Irish


Changes to Section 110 Regime Relating to Irish SPVs Holding Irish Property Assets
  • William Fry
  • Ireland
  • September 8 2016

Earlier this week, Irish Minister for Finance, Michael Noonan, announced a proposal to amend Section 110 of the Taxes Consolidation Act 1997 (S110


Will it be the Luck of the Irish or Will Apple be Left Paying the Bill?
  • Shepstone & Wylie Attorneys
  • European Union, Ireland
  • September 7 2016

On 30 August 2016, following an in-depth state aid investigation launched in June 2014, the European Commission issued a press release stating that