Proposed changes to Section 110 – Irish real estate assets

19 Sep, 2016 | Insights

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...

Country by Country Reporting (CbCR)

18 Jan, 2016 | Insights

Following the introduction of Country-by-Country Reporting (“CbCR”) legislation in The Irish Finance Act 2015 , the Irish Revenue has now published CbCR regulations for Irish parented multinational enterprises (“MNE”).  The legislation...

Irish Finance Bill 2015 – international aspects

2 Nov, 2015 | Insights, News

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...

VAT – Portfolio Management Services

7 Sep, 2015 | Insights

    Nexus Taxation Insight On 4 September, over three years after the Court of Justice of the European Union (“CJEU”) ruling in the Deutsche Bank AG (Case C-44/11), the Irish Revenue Commissioners (“Revenue”) issued their view on the VAT...