We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 1,037

Public Consultation on the Use of Intermediary-Type Structures and Self-Employment Arrangements
  • William Fry
  • Ireland
  • February 5 2016

On Thursday 28 January 2016 the Department of Social Protection and the Department of Finance jointly launched a public consultation process (the


Ireland as a Business Location
  • McCann FitzGerald
  • Ireland
  • February 5 2016

In recent years, Ireland’s transformation into a dynamic knowledge based economy has largely been driven by continuous overseas investment into


Irish CbC reporting for multinational groups, Irish investment funds and Irish SPVs
  • Matheson
  • Ireland, OECD
  • February 4 2016

Ireland's country by country ("CbC") reporting regulations (the "Regulations") were published in January 2016. The Regulations include important


Finance (Tax Appeals) Act 2015 signed into law
  • A&L Goodbody
  • Ireland
  • February 3 2016

The President has signed the Finance (Tax Appeals) Act 2015 into law. The Act establishes a new regime for appealing tax matters, including the


Action 13: Country-by-Country Reporting; Are You Ready?
  • Squire Patton Boggs
  • Australia, China, France, Germany, Ireland, Netherlands, OECD, Poland, Spain, United Kingdom, USA
  • February 1 2016

On October 5, 2015, the Organisation for Economic Co-operation and Development (OECD) released a final package of 15 action items (the Actions) as


EIIS: The Structure is Key to Avail of Relief
  • LK Shields
  • Ireland
  • January 31 2016

With increasing investor appetite for EIIS investment opportunities, once again EIIS type investment is being seen as a viable funding source for


CRS, FATCA, and the EU Savings Directive
  • A&L Goodbody
  • Ireland
  • January 29 2016

As detailed in our Front Page articles of November, and December, the Common Reporting Standard (CRS) impacts Irish funds from 1 January 2016. The


Loan Sales and CGT Clearance - Buyer and Seller Beware, as Revenue Issue Clarification in eBrief 10515
  • McCann FitzGerald
  • Ireland
  • January 27 2016

Anyone involved in the sale of land in Ireland will be familiar with the seller applying to Revenue for, and producing to the buyer, a capital gains


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


Employee Stock Plans: Year-End 2015 International Reporting Requirements
  • Jones Day
  • Australia, Vietnam, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, China, France, India, Ireland, Israel, Japan
  • January 21 2016

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most