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Results: 1-10 of 628

Legal Year in Review
  • Osler Hoskin & Harcourt LLP
  • Australia, Canada, Ireland, OECD, USA
  • December 6 2016

Osler's insights on key developments in 2016 and their implications for Canadian business


Funds - Ireland - quarterly update Q1 January - March 2015
  • Maples and Calder
  • European Union, Ireland
  • April 30 2015

On 16 July 2013, the European Union (Alternative Investment Fund Managers) Regulations 2013 (No. 257 of 2013) gave effect to Alternative Investment


New Irish tax transparent fund vehicle to facilitate US investment the ICAV
  • Walkers
  • Ireland
  • February 20 2015

After much anticipation in the industry, Minister of State, Simon Harris, welcomed the passage of the Irish Collective Asset-management Vehicle Bill


ICAV Ireland’s new corporate funds vehicle
  • Matheson
  • Ireland
  • March 24 2015

Ireland is about to introduce a new corporate investment fund vehicle, with a range of attractive advantages, for fund promoters looking to


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 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


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


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


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