Tax Treatment of Travel and Subsistence Expenses

    Nexus Taxation Insight The consultation process initiated by the Irish Finance Minister, Michael Noonan T.D., on the tax treatment of expenses of travel and subsistence (“travel expenses”) for employees and office holders (i.e. directors) closes on...

ICAV fund vehicle

    Nexus Taxation Insight In March 2015 the Irish Collective Asset-management Vehicles Act 2015 (the “ICAV Act”) was signed into law by the Irish government.  The ICAV Act provides for the establishment of a new Irish corporate vehicle specifically designed as an...