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Results: 1-10 of 594

Investment fund tax rates to increase
  • A&L Goodbody
  • Ireland
  • October 24 2013

The exit tax rate applying to investment funds is being increased and standardised. Provided appropriate procedures are complied with, no exit tax


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


Employment, Compensation & Benefits Countries at a Glance: Ireland
  • White & Case LLP
  • Ireland
  • October 24 2016

Employee entitlement claims are becoming increasingly common. Employees frequently seek compensation for loss of entitlements under the terms of an


Some approaching deadlines for 2013 (and beyond)
  • A&L Goodbody
  • Ireland
  • December 19 2013

31 December 2013, Corporate Governance: Completion of reviews of board and individual director performance. 31 December 2013, Fitness & Probity:


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


Finance Bill 2013 - REITs update
  • William Fry
  • Ireland
  • February 13 2013

The Finance Bill 2013, published on 13 February, sets out the draft legislation to introduce REITs (Real Estate Investment Trusts) to Ireland


Investment Funds Update: Finance Bill 2016
  • William Fry
  • Ireland
  • November 15 2016

The long awaited details of the changes to the taxation of Irish investment funds holding Irish property were announced in the Finance Bill, issued on


IrelandUS Intergovernmental Agreement (IGA) enabling legislation
  • A&L Goodbody
  • Ireland, USA
  • February 28 2013

On 21 December 2012 Ireland signed an IGA with the United States to better facilitate the implementation of FATCA. The agreement provides for


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


BEPS - potential impact on funds
  • William Fry
  • Ireland
  • August 1 2014

The impact of the OECD Base Erosion and Profit Shifting (BEPS) project is being considered by the Irish funds industry. In July 2013, the OECD