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...
Nexus Taxation Insight Ireland offers a favourable taxing regime under Section 110 for a broad range of structured finance and securitisation transactions. The Section 110 taxing regime is designed to allow an Irish tax resident special purpose vehicle (SPV) to...
Nexus Taxation Insight Irish tax legislation contains a number of taxing regimes specifically designed to attract investment into the country. One such taxing regime is in respect of certain intangible assets developed or acquired and the taxing of income and...
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...
