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Funds Update - Ireland Quarterly Update January - March 2017
  • Maples and Calder
  • European Union, Global, Ireland
  • March 8 2017

On 19 January 2017 the Central Bank of Ireland ("Central Bank") issued a Feedback Statement on CP105 - Consultation on amendments to the Central Bank


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


Irish Collective Asset-management Vehicle Bill published
  • Maples and Calder
  • Ireland
  • August 5 2014

The Irish government has published a final draft ICAV ("Irish Collective Asset-management Vehicle") Bill (the "Bill") which, once enacted, will allow


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


Finance Bill 2014 and funds
  • A&L Goodbody
  • Ireland
  • October 30 2014

While the Minister announced on Budget day the reduction in the marginal income tax rate from 41 to 40 the tax rate remains at 41 for funds in


New Irish tax transparent fund vehicle to facilitate US investment the ICAV
  • Walkers
  • Ireland
  • February 20 2015

After much anticipation in the industry, Minister of State, Simon Harris, welcomed the passage of the Irish Collective Asset-management Vehicle Bill


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


Matheson REITs update: Finance Bill 2013
  • Matheson
  • Ireland
  • February 22 2013

The introduction of Real Estate Investment Trusts ("REITs") in Ireland, first announced in Budget 2013, is expected to attract increased foreign