We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 308

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


The closer - September 2014
  • Maples and Calder
  • Cayman Islands, European Union, Ireland, USA
  • September 3 2014

Despite the US CLO market kicking off at a more sedate pace in January 2014 as the market digested the impact of the final Volcker rules ("Volcker"


Tax changes for civil partners
  • Matheson
  • Ireland
  • July 4 2011

The Minister for Finance has published the Finance (No. 3) Bill 2011 to make the necessary changes to the tax code consequent on enactment of the the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010


Some approaching Q4 deadlines for 2013
  • A&L Goodbody
  • Ireland
  • September 26 2013

30 September 2013; deadline for filing the first return (S891(c) reporting) giving the value of each Irish tax resident investor's holding in an


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


Draft Irish Regulations and Revenue guidance on FATCA published
  • A&L Goodbody
  • Ireland, USA
  • July 16 2013

The Irish tax authorities (the Revenue Commissioners) circulated draft guidance notes on the implementation of FATCA in Ireland and a draft of the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


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


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