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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

Trusts & private client: legislation programme AutumnWinter 2015
  • William Fry
  • Ireland
  • September 30 2015

To reform and consolidate the law relating to trustees so as to deal better with and protect trust assets

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

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

The rule in Re Hastings-Bass
  • A&L Goodbody
  • Ireland, United Kingdom
  • April 5 2011

The Court of Appeal in the UK has determined that the rule in Hastings-Bass has been misinterpreted and is much narrower than subsequent cases suggested

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

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

Ireland is the leading European funds location according to a survey of global asset managers
  • Matheson
  • Ireland
  • March 4 2014

Ireland is the European domicile of choice for investment funds, according to an independent Economist Intelligence Unit survey of global asset

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

Country by Country Reporting
  • William Fry
  • Ireland, OECD
  • October 29 2015

The Finance Bill 2015 (the "Bill") was published on 22 October 2015 and will give legislative effect to the measures announced by the Minister for