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Irish 6.25% knowledge development box

Ireland, OECD - October 27 2015 On 22 October 2015 the Irish Finance Bill was published. Besides country-by-country reporting, it provides draft legislation of the first OECD…

Maura Dineen, John Gulliver.

UCITS IV: Central Bank clarifies position regarding Swiss KIID

Ireland, Switzerland - December 16 2011 The Swiss Financial Market Supervisory Authority (“FINMA”) issued a requirement for UCITS that are registered for sale in Switzerland to include information specific to Switzerland in the Key Investor Information Document (“KIID”).

Fionán Breathnach, Mark Browne, John Gulliver, John Kettle, Declan Moylan.

Ireland - a conduit for investment into China

China, Ireland - March 11 2011 Ireland has a very beneficial tax treaty with China, and when taken in addition to Ireland's favourable holding company tax regime it provides significant opportunities for investment into China via Ireland and from China into Ireland.

Cormac Brown, John Gulliver, Amelia O'Beirne.

Aviation transactions

Ireland - March 13 2013 The Irish Government acknowledges the key role Ireland's taxation system plays in ensuring that Ireland remains one of the leading jurisdiction for…

ESMA Q&A paper on European Money Market Funds

European Union - December 16 2011 On 19 May 2010, The Committee of European Securities Regulators (“CESR”) published guidelines on a Common Definition of European Money Market Funds (CESR/10-049).

Fionán Breathnach, Mark Browne, John Gulliver, John Kettle, Declan Moylan.