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FATCA updated revenue guidelines to be published shortly
  • A&L Goodbody
  • Ireland
  • January 7 2014

Finance Act 2013 contained provisions to import Ireland's IGA into Irish domestic law. It provided the Revenue Commissioners with the power to make

Funds update Ireland quarterly update April - June 2015
  • Maples and Calder
  • European Union, Ireland
  • August 5 2015

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

Irish budget 2015 - "Double Irish" update
  • Walkers
  • Ireland
  • October 14 2014

Today, 14 October 2014, the Irish Minister for Finance, Michael Noonan (the "Minister") confirmed that the so called "Double Irish" structure will be

FATCA revenue guidance
  • A&L Goodbody
  • Ireland, USA
  • October 30 2014

The Irish tax authorities published their revised final FATCA guidance on 1 October 2014. Among the additions to the guidance are: The guidance

New Government legislation programme: industry & sector specific breakdown- SpringSummer 2015
  • William Fry
  • Ireland
  • January 16 2015

The Irish Government has published its legislation programme for the SpringSummer 2015 parliamentary session. There are 32 Bills which are currently

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

Conversion of a BVI or Cayman Fund to an Irish ICAV
  • William Fry
  • British Virgin Islands, Cayman Islands, Ireland
  • October 1 2015

The Irish Department of Finance recently published regulations that prescribe the British Virgin Islands and the Cayman Islands as jurisdictions from

Destination Ireland - legal and tax issues
  • Matheson
  • Ireland
  • May 15 2013

As a relatively small nation, Ireland’s migratory and economic patterns can be quite easily documented. In practice, we note a number of consistent

Irish Budget 2015 rate, regime, reputation
  • Maples and Calder
  • Ireland
  • October 17 2014

The Irish Minister for Finance delivered his Budget 2015 (the "Budget") speech this week. There was considerable domestic and international

The trust is dead - long live the trust
  • Matheson
  • Ireland
  • November 21 2013

As estate planning or wealth management advisors, we often encounter historic trusts in practice. However, there seems to be a popular misconception