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Irish Collective Asset-management Vehicle Bill published
  • Maples and Calder
  • Ireland
  • August 5 2014

The Irish government has published a final draft ICAV ("Irish Collective Asset-management Vehicle") Bill (the "Bill") which, once enacted, will allow


Finance Bill 2014 and funds
  • A&L Goodbody
  • Ireland
  • October 30 2014

While the Minister announced on Budget day the reduction in the marginal income tax rate from 41 to 40 the tax rate remains at 41 for funds in


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


Funds - Ireland - quarterly update Q3 July - September 2014
  • Maples and Calder
  • European Union, Ireland
  • October 22 2014

On 16 July 2013, the European Union (Alternative Investment Fund Managers) Regulations 2013 (No. 257 of 2013) (the "AIFM Regulations") gave effect to


Upcoming (and ongoing) regulatory deadlines
  • McCann FitzGerald
  • European Union, Ireland
  • December 9 2014

We set out below a reminder of certain upcoming (and ongoing) deadlines which may be relevant for financial service providers including investment


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


ICAVS - a new corporate structure for funds with positive tax attributes for US investors
  • A&L Goodbody
  • Ireland
  • January 7 2014

Towards the end of 2011 the Irish Government published its International Financial Services Centre (IFSC) Strategy 2011-2016. As regards funds the


Second REIT announced
  • A&L Goodbody
  • Ireland
  • January 7 2014

Ireland's second REIT, Hibernia REIT (365m investment) was launched in the last quarter of 2013. This is the second REIT to launch on the Irish


Matheson REITs update: Finance Bill 2013
  • Matheson
  • Ireland
  • February 22 2013

The introduction of Real Estate Investment Trusts ("REITs") in Ireland, first announced in Budget 2013, is expected to attract increased foreign