We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 432

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


Common Reporting Standard Becomes Effective
  • William Fry
  • Ireland
  • January 7 2016

On 1 January 2016, the Common Reporting Standard (CRS) became effective. The CRS is a new, single global standard on automatic exchange of


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


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


New Irish REITs
  • McCann FitzGerald
  • Ireland
  • February 18 2013

Whilst “retail participation” in commercial property investment has previously been possible through certain structures and syndication, the expense


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


Investment funds in Ireland
  • McCann FitzGerald
  • Ireland
  • March 10 2014

This briefing provides a general outline of the legal, regulatory and tax regime applicable to the formation and operation of investment funds in


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