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Results: 1-10 of 343

Some approaching deadlines for 2013 (and beyond)
  • A&L Goodbody
  • Ireland
  • December 19 2013

31 December 2013, Corporate Governance: Completion of reviews of board and individual director performance. 31 December 2013, Fitness & Probity:


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


CJEU ruling on VAT could impact on financial services sector
  • A&L Goodbody
  • Ireland
  • October 7 2014

The recent judgment of the CJEU in the "Skandia" case could result in significant VAT costs for the financial services sector. The case concerns the


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


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


Some approaching Q4 deadlines for 2013
  • A&L Goodbody
  • Ireland
  • September 26 2013

30 September 2013; deadline for filing the first return (S891(c) reporting) giving the value of each Irish tax resident investor's holding in an


Finance Bill 2013 - REITs update
  • William Fry
  • Ireland
  • February 13 2013

The Finance Bill 2013, published on 13 February, sets out the draft legislation to introduce REITs (Real Estate Investment Trusts) to Ireland


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