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Some approaching deadlines for 2013 (and beyond)
  • A&L Goodbody
  • Ireland
  • December 19 2013

31 December 2013, Corporate Governance: Completion of reviews of board and individual director performance. 31 December 2013, Fitness & Probity:


IrelandUS Intergovernmental Agreement (IGA) enabling legislation
  • A&L Goodbody
  • Ireland, USA
  • February 28 2013

On 21 December 2012 Ireland signed an IGA with the United States to better facilitate the implementation of FATCA. The agreement provides for


Eversheds' Spotlight - the global financial services disputes and investigations (FSDI) briefing - April 2014
  • Eversheds Sutherland (International) LLP
  • Italy, Netherlands, Poland, Spain, United Arab Emirates, United Kingdom, European Union, France, Germany, Hong Kong, Ireland
  • April 17 2014

France has recently created a new role in the prosecution office, a Public Prosecutor specifically for financial offences with national jurisdiction


Investment Funds Update: Finance Bill 2016
  • William Fry
  • Ireland
  • November 15 2016

The long awaited details of the changes to the taxation of Irish investment funds holding Irish property were announced in the Finance Bill, issued on


Investment funds in Ireland
  • McCann FitzGerald
  • Ireland
  • March 10 2014

This briefing provides a general outline of the legal, regulatory and tax regime applicable to the formation and operation of investment funds in


Finance Bill 2013 - REITs update
  • William Fry
  • Ireland
  • February 13 2013

The Finance Bill 2013, published on 13 February, sets out the draft legislation to introduce REITs (Real Estate Investment Trusts) to Ireland


Investment fund tax rates to increase
  • A&L Goodbody
  • Ireland
  • October 24 2013

The exit tax rate applying to investment funds is being increased and standardised. Provided appropriate procedures are complied with, no exit tax


Exemption from Irish Stamp Duty on Transfers of Shares in Irish Companies Admitted to the ESM
  • McCann FitzGerald
  • Ireland
  • May 17 2017

The Minister for Finance has announced that an exemption from Irish stamp duty (currently at a rate of 1) on transfers of shares in Irish companies


New Irish ICAV structure “eligible entity” for US tax purposes
  • Walkers
  • Ireland, USA
  • July 31 2014

After much anticipation in the industry, Ireland's Department of Finance announced the publication of the Irish Collective Asset-management Vehicle


Funds reporting obligations finalised
  • A&L Goodbody
  • Ireland
  • October 2 2013

The Revenue Commissioners issued Regulations in early July requiring Irish regulated funds to submit an annual electronic return giving the value