Irish Budget 2017 – Financial Services Focus

11 Oct, 2016 | Insights, News

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

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...

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...

Tax Treatment of Travel and Subsistence Expenses

1 Aug, 2015 | Insights

    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...