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Results: 1-10 of 166

Finance Bill 2016: Changes to Ireland's Section 110 Securitisation Regime
  • William Fry
  • Ireland
  • November 3 2016

The proposed new rules will apply to the extent that a qualifying securitisation company (a "Section 110 Company") owns or manages "specified


Finance Bill extends approved retirement fund drawdowns to 25 years
  • William Fry
  • Ireland
  • December 10 2014

In 2011, the government increased the "imputed or notional distribution of assets" to 5. This is the amount Revenue assumes a person will draw down


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


ICAV key considerations
  • William Fry
  • Ireland
  • May 8 2015

On 4th March 2015, the Irish President enacted the Irish Collective Asset-management Vehicles (ICAV) Act 2015 (the “Act”), providing for a structure


Revenue guidance for Irish investors in exchange traded funds
  • William Fry
  • Ireland
  • May 7 2015

Exchange Traded Funds (ETFs) have gained huge popularity in recent times with Irish investors; however, there has been much complexity and


Revenue’s information seeking powers and sources
  • William Fry
  • Ireland
  • March 12 2015

The recent media coverage of the leaking of overseas bank account information raises interesting questions in relation to the use by Revenue of


Share option plans in Ireland
  • William Fry
  • Ireland
  • December 17 2014

Share Reserve: Typically 10 to 15 of the company’s total issued share capital. Class of Shares: Generally, the shares underlying employee share


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


Ryanair loses high court appeal on VAT refund
  • William Fry
  • Ireland
  • June 4 2013

On 2 May 2013 the High Court ruled that Ryanair was not entitled to claim a VAT deduction for legal and stockbroking fees incurred during its bid to


AML update political agreement reached on AML IV
  • William Fry
  • European Union, Ireland
  • January 8 2015

The European Parliament and Council of the EU have reached political agreement on the Fourth Money-Laundering Directive (AML IV). Under the deal