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FATCA - Ireland signs IGA - final regulations
  • A&L Goodbody
  • USA, Ireland
  • February 1 2013

Early last year the US Department of Treasury and the Inland Revenue Service (IRS) along with certain other countries set out a framework for the


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


Budget 2017 and Offshore Accounts
  • Matheson
  • Ireland, OECD
  • October 20 2016

In his Budget speech on 11 October 2016, the Minister for Finance announced a comprehensive programme of targeted intervention against offshore tax


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


Implications of new anti-avoidance provisions for non-Irish domiciled individuals
  • Matheson
  • Ireland
  • May 15 2012

The Finance Act 2012 (the “Act”) became law on 2 April 2012


Common Reporting Standard Becomes Effective
  • William Fry
  • Ireland
  • January 7 2016

On 1 January 2016, the Common Reporting Standard (CRS) became effective. The CRS is a new, single global standard on automatic exchange of


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


Private client tax update: Finance Bill 2015
  • Matheson
  • Ireland
  • November 13 2015

Ireland's Finance Bill 2015 was published recently and includes a number of proposed changes relevant to Private Clients. It is expected to pass into


Finance Bill 2015 - impact on the FS sector
  • William Fry
  • Ireland, OECD
  • October 30 2015

The Government published Finance Bill 2015 (“the bill”) on 22 October 2015. The bill contains the taxation measures announced in the Budget Speech


Irish Tax Resident Non-domiciled Private Wealth Structures in Need of Review
  • William Fry
  • Ireland
  • December 15 2015

The Finance Bill 2015 (due to be enacted this month) includes a number of changes to existing anti-avoidance provisions which will be relevant for