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Results: 1-10 of 1,087

Irish share incentives developments
  • A&L Goodbody
  • Ireland
  • May 24 2016

The Revenue Commissioners have made some small but welcome changes to their Guidance Notes in relation to the operation of salary foregone and


Change in VAT Treatment of Outsourced Claim Handling Services
  • William Fry
  • European Union, Ireland
  • May 24 2016

On 17 March 2016 the Court of Justice of the European Union (CJEU) released its decision in the Aspiro SA case (C-4015) (Aspiro) regarding the scope


Ireland's New Knowledge Development Box
  • Maples and Calder
  • Ireland, OECD
  • May 16 2016

"Ireland...will become recognised as a place where good ideas can be transformed into excellent businesses and new jobs will be created as


Funds Update - Ireland Quarterly Update January - March 2016
  • Maples and Calder
  • European Union, Ireland, OECD
  • May 9 2016

1 Legal & Regulatory 1.1 UCITS Update 1.2 AIFMD Update 1.3 EMIR Update 1.4 ICAV Update 1.5 Capital Requirements Regulation 1.6 Securities Financing


Global Equity Matrix - April 2016
  • Baker & McKenzie
  • Ukraine, United Arab Emirates, United Kingdom, USA, Vietnam, Spain, Sweden, Switzerland, Taiwan, Thailand, Turkey, Russia, Saudi Arabia, Singapore, Slovakia, South Africa, South Korea, New Zealand, Norway, Peru, Philippines, Poland, Portugal, Italy, Japan, Malaysia, Mexico, Morocco, Netherlands, Hong Kong, Hungary, India, Indonesia, Ireland, Israel, Czech Republic, Denmark, Egypt, Finland, France, Germany, Belgium, Brazil, Canada, Chile, China, Colombia, Argentina, Australia, Austria
  • April 28 2016

Tax on spread at exercise. Tax on sale. A bank tax may apply to transfer of funds made in connection with employee stock plans. A personal assets tax


Tax Law Update: Tax Appeals Commission
  • Mason Hayes & Curran
  • Ireland
  • April 18 2016

Further to a lengthy consultation on the reform of the tax appeals system carried out by the Irish government and the Revenue Commissioners (the


Intellectual Property for Start-Ups
  • Mason Hayes & Curran
  • Ireland
  • April 8 2016

While it may not be the first thing that grabs your attention when starting up a new company or business, every start-up should consider intellectual


Betting (Amendment) Act 2015 - Six Months On - What Has Happened?
  • LK Shields
  • Ireland
  • March 31 2016

Over six months have passed since the Betting (Amendment) Act 2015 (the Betting Act) came into force. A person that accepts or facilitates bets from


International and Irish Tax Update - March 2016
  • Maples and Calder
  • European Union, Ireland, OECD
  • March 16 2016

The pace of change in international tax is dramatic. Each month brings new initiatives and developments at both national and supra-national levels


Holding Regimes 2016: Comparison of Selected Countries
  • Loyens & Loeff
  • United Kingdom, Malta, Mauritius, OECD, Singapore, Spain, Switzerland, Belgium, Hong Kong, Ireland, Luxembourg
  • March 14 2016

This publication provides a concise and practical tool to compare the main features of the holding company regimes in the covered jurisdictions