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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

Recent developments for the second quarter 2012
  • Baker & McKenzie
  • Israel, Japan, Malaysia, United Kingdom, USA, Belgium, China, European Union, France, India, Ireland, Argentina
  • September 10 2012

Summer usually brings a lull in stock plan activity as companies complete the proxy season, say-on-pay votes and plan amendments

Investment Limited Partnership (ILP) tax transparency
  • A&L Goodbody
  • Ireland
  • February 28 2013

The tax transparent nature of the ILP is being restored under the Finance Bill 2013. An ILP will no longer be an "investment undertaking" for tax

Ireland - the SPV jurisdiction of choice for structured finance transactions
  • Matheson
  • Ireland
  • January 16 2013

In recent years Ireland has become the jurisdiction of choice for the establishment of special purpose vehicles (SPVs) for ABS, CAT bond, CDO, CLO

Funds - Ireland - Quarterly update April - June 2014
  • Maples and Calder
  • European Union, Ireland
  • July 22 2014

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

Recent developments for the first quarter 2013
  • Baker & McKenzie
  • Australia, Canada, European Union, France, Germany, Ireland, Switzerland, Turkey, United Kingdom, USA, Israel, Japan, New Zealand, Romania, Russia, Singapore
  • June 27 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter

Recent developments for the Third Quarter 2010
  • Baker & McKenzie
  • USA, Venezuela, Vietnam, Japan, Mexico, Portugal, Russia, Turkey, United Kingdom, Canada, China, Estonia, European Union, France, Ireland
  • December 16 2010

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New York

Non-resident tax declarations no longer required
  • Mason Hayes & Curran
  • Ireland
  • October 13 2010

Ireland has a system of withholding tax operating in respect of Irish investors in Irish funds

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

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