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ICAV Act signed into law
  • William Fry
  • Ireland
  • March 5 2015

The Irish Collective Asset-management Vehicles Act 2015 was signed into law by the Irish President on 4 March 2015. The Act provides for a new Irish


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


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


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


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


Taxation of funds
  • A&L Goodbody
  • Ireland
  • January 1 2013

The central principle of the Irish taxation of funds is simple; generally, authorised Irish funds are tax exempt, except to the extent that they have


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