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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

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

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 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

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

Budget 2013 - attracting investors to property market
  • William Fry
  • Ireland
  • January 9 2013

Budget 2013 was announced on 5 December 2012. In addition to the widely-publicised introduction of a residential property tax commencing on 1 July 2013

Irish Collective Asset-management Vehicle Bill published
  • Maples and Calder
  • Ireland
  • August 5 2014

The Irish government has published a final draft ICAV ("Irish Collective Asset-management Vehicle") Bill (the "Bill") which, once enacted, will allow

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

International Regulatory Update 11 - 15 November 2013
  • Clifford Chance LLP
  • Belgium, European Union, France, India, Ireland, Singapore, South Korea, Switzerland, Thailand, USA
  • November 19 2013

The EU Council Presidency has published a report setting out the state of play and key open issues in the negotiations on the proposed regulation