VAT – Portfolio Management Services

    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...

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...

Structured Finance SPV – Section 110 Company

    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...

Irish IP Tax Regime

    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...