Irish Budget 2017 – Financial Services Focus

The Irish Finance Minister announced Budget 2017 on 11 October 2016.  Overall there was little of relevance to the financial services sector in Ireland.  Disappointingly, no further information was provided on the already announced changes to Ireland’s Section 110...

Proposed changes to Section 110 – Irish real estate assets

On 6 September 2016 the Irish Finance Minister announced proposed changes to Ireland’s Section 110 securitisation tax regime related to the holding of assets linked to Irish real estate.  The vast majority of Section 110 companies will remain unaffected as the...

Irish Finance Bill 2015 – international aspects

Following on from the release of Budget 2016, the Irish Finance Bill 2015 was published on 22 October 2015.  The Bill outlines the underpinning legislation for measures announced in the Budget together with a number of unannounced provisions.  A number of important...

EC infringement procedures – French DWT

    Nexus Taxation Insight On 24 September 2015, the European Commission (“EC”) released a statement on infringement procedures against France in respect of refunds of Dividend Withholding Tax (“DWT”) on French dividends due to European...