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Changes to the Investment Limited Partner regime in Ireland
  • LK Shields
  • Ireland
  • April 19 2013

The Finance Act 2013 includes proposed measures to alter the tax treatment of Investment Limited Partnerships in Ireland. ILPs authorised by the


IrelandUS Intergovernmental Agreement (IGA) enabling legislation
  • A&L Goodbody
  • Ireland, USA
  • February 28 2013

On 21 December 2012 Ireland signed an IGA with the United States to better facilitate the implementation of FATCA. The agreement provides for


Investment funds in Ireland
  • McCann FitzGerald
  • Ireland
  • March 10 2014

This briefing provides a general outline of the legal, regulatory and tax regime applicable to the formation and operation of investment funds in


New prescribed jurisdictions for ICAV redomiciliations
  • A&L Goodbody
  • Ireland
  • September 24 2015

The Minister for Finance has signed new ICAV Regulations. SI 371 of 2015, Irish Collective Asset- management Vehicles Act 2015 (Section 145(2


Employee stock plans 2012: year-end international reporting requirements
  • Jones Day
  • Australia, Canada, China, France, India, Thailand, United Kingdom, USA, Vietnam, Ireland, Israel, Japan, Malaysia, Philippines, Singapore
  • December 6 2012

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide


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


Action required by investment funds to ensure FATCA compliance
  • William Fry
  • Ireland, USA
  • November 16 2012

The action required to be taken to comply with the FATCA requirements has yet to be finalised but will include, at the very least, registration as an FFI with the Irish Revenue Commissioners by 31 December 2013 and an update of a fund’s prospectus and subscription documentation


Recent developments for the second quarter 2012
  • Baker McKenzie
  • Japan, Malaysia, United Kingdom, USA, China, European Union, France, India, Ireland, Israel, Argentina, Belgium
  • September 10 2012

Summer usually brings a lull in stock plan activity as companies complete the proxy season, say-on-pay votes and plan amendments


New Irish ICAV structure “eligible entity” for US tax purposes
  • Walkers
  • Ireland, USA
  • July 31 2014

After much anticipation in the industry, Ireland's Department of Finance announced the publication of the Irish Collective Asset-management Vehicle