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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

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

Tax enhancements to Irish investment funds regime
  • McCann FitzGerald
  • Ireland
  • February 18 2013

The Finance Bill of Ireland 2013, published on 13 February, contains provisions to further enhance Ireland's investment funds offering and to

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

Removal of employer requirement to withhold social security on stock options
  • Reed Smith LLP
  • Ireland
  • September 21 2012

From July 1, 2012 forward, Irish employers are no longer required to withhold social security taxes (also referred to as PRSI) on non-qualified stock option gains

International Regulatory Update 11 - 15 November 2013
  • Clifford Chance LLP
  • Belgium, European Union, France, India, Ireland, Singapore, South Korea, Switzerland, Thailand, USA
  • November 19 2013

The EU Council Presidency has published a report setting out the state of play and key open issues in the negotiations on the proposed regulation

Finance Bill - a further step toward Lenihan's aim to make Ireland
  • Matheson
  • Ireland
  • April 14 2010

Ireland has always offered significant advantages for asset managers seeking a regulated jurisdiction for their funds, and one of the key factors in the success of the Irish funds industry is the tax treatment of regulated funds in Ireland

New Revenue guidelines
  • A&L Goodbody
  • Ireland
  • April 5 2011

On 25 March 2011 Revenue issued an e-brief dealing with (i) the new grandfathering treatment for share-based remuneration announced by the Minister for Finance, (ii) transitional arrangements for payment of tax and (iii) payment of USC on unapproved share options

Non-resident tax declarations no longer required
  • Mason Hayes & Curran
  • Ireland
  • October 13 2010

Ireland has a system of withholding tax operating in respect of Irish investors in Irish funds

Proposed Section 891B Irish investor reporting requirements
  • Mason Hayes & Curran
  • Ireland
  • April 19 2011

The Revenue Commissioners have confirmed a change in their position on the implementation of the Irish investor reporting requirements contained in Section 891B of the Taxes Consolidation Act