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The Case for a Regulatory Sandbox in Irish Fintech
  • Matheson
  • Ireland
  • August 21 2017

Digitalisation, mobile, automation, robotics, distributed ledgers, big data, analytics, API, UX; the list could (and will) keep growing. Suffice to


Transition of Family Business Ownership and Management
  • William Fry
  • Ireland
  • August 15 2017

For family business owners, transitioning the family business evokes big questions; Should this be done during my lifetime or on my death? Is there a


Ireland's Revenue releases guidelines on requesting Mutual Agreement Procedure assistance
  • DLA Piper LLP
  • OECD, Ireland
  • August 15 2017

Ireland has published guidelines for requesting Mutual Agreement Procedure (MAP) assistance. The guidelines, issued in early August, set out the


State sees slowdown in Irish Property Funds after Tax move
  • Maples and Calder
  • Ireland
  • August 2 2017

Central Bank data shows that the quarterly increase of Irish real estate held by funds in the State slowed to 3 per cent in the first quarter of 2017


Further Extension of Filing Deadline for Returns under the Common Reporting Standard
  • McCann FitzGerald
  • European Union, Ireland
  • August 1 2017

The Revenue Commissioners have today announced a further extension of the filing deadline for returns under the Common Reporting Standard (“CRS”) to 4


Funds Update - Ireland Quarterly Update April - June 2017
  • Maples and Calder
  • European Union, Ireland, United Kingdom
  • July 27 2017

On 15 May 2017 the Central Bank of Ireland ("Central Bank") published the UCITS question and answers ("Q&As") 17th Edition. A new question ID1076 on


Equivalent Measures Exemption for Funds: Dispensing with Tax Residence Form
  • Maples and Calder
  • Ireland
  • July 26 2017

Irish funds are required to obtain a tax declaration, in a prescribed form, from each non-Irish resident investor, certifying that they are not an


Update on Payment of and Taxation of Costs
  • Beale & Company
  • Ireland
  • July 26 2017

Over the past number of years the taxation of legal costs in Ireland has been a regretfully slow process. Parties have been under pressure to try to


Update to Irish Revenue Guidelines on Tax Consequences of Receivership and Mortgagee in Possession (MIP)
  • McCann FitzGerald
  • Ireland
  • June 20 2017

Irish Revenue have updated part of their Tax and Duty Manual which sets out the tax consequences for Receivership and Mortgagee in Possession cases


Abolition of ESM stamp duty likely to further boost use of Irish holding companies
  • Arthur Cox
  • Ireland
  • June 16 2017

Ireland continues to be a destination of choice for the establishment of regional, intermediate and top holding companies of both listed and private