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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


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


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


Funds reporting obligations finalised
  • A&L Goodbody
  • Ireland
  • October 2 2013

The Revenue Commissioners issued Regulations in early July requiring Irish regulated funds to submit an annual electronic return giving the value


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


Removal of employer requirement to withhold social security on stock options
  • Reed Smith LLP
  • Ireland
  • September 21 2012

From July 1, 2012 forward, Irish employers are no longer required to withhold social security taxes (also referred to as PRSI) on non-qualified stock option gains


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


Employee stock plans 2012: year-end international reporting requirements
  • Jones Day
  • Australia, Canada, Vietnam, Malaysia, Philippines, Singapore, Thailand, United Kingdom, USA, China, France, India, Ireland, Israel, Japan
  • 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


Tax enhancements to Irish investment funds regime
  • McCann FitzGerald
  • Ireland
  • February 18 2013

The Finance Bill of Ireland 2013, published on 13 February, contains provisions to further enhance Ireland's investment funds offering and to