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Financial Transactions tax update
  • Matheson
  • European Union, Ireland
  • May 22 2013

In our last update, we outlined how the European Commission had authorised 11 Member States to introduce a Financial Transactions tax (FTT) through


Taxation of Irish investment funds - developments
  • William Fry
  • Ireland
  • December 23 2013

The recently enacted Finance (No 2) Act 2013 changed the tax rates applicable to Irish resident individual investors in Irish and certain foreign


ICAV key considerations
  • William Fry
  • Ireland
  • November 13 2014

On 29th July 2014, the Irish Minister for Finance published the Irish Collective Asset Management Vehicle (ICAV) Bill 2014, providing for a structure


Financial Services Regulatory Group bulletin - October 2014
  • McCann FitzGerald
  • European Union, Ireland, Russia
  • October 21 2014

The global payments sector continues to evolve, driven by technological advances and changing consumer preferences. The provision of payment services


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


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


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


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


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


Financial services update on UK and European regulatory developments
  • Dechert LLP
  • European Union, Ireland, United Kingdom, USA
  • July 24 2013

The Regulations introduce mandatory clearing of OTC derivatives via one or more central counterparties (clearing houses) which will be authorised by