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Mason Hayes & Curran
The recent Finance Bill has introduced draft legislation for a welcome new tax incentive scheme to assist small and medium-sized enterprises (SMEs) to attract and retain talent through the use of share options.
Ireland
Maples Group
In the Chambers Global Practice Guide to Corporate Tax 2020, Andrew Quinn and David Burke discuss Irish corporate tax law and practice at key transactional stages for crucial aspects of doing business.
Maples Group
The annual Irish Budget provides a platform for the Irish Minister for Finance to announce tax changes and also to take stock of Ireland's economy and strategy for future growth.
ICSA
This month's column looks at a few recent tax case judgements of interest to those involved in the owner managed business sector and in particular the nature of the voting rights and other rights attributable to...
Maples Group
IFA is the only international non-governmental and non-sectoral organisation dealing with fiscal matters.
Matheson
Private Client partner, John Gill and Private Client senior associate, Maeve Lochrie provide an overview to private client law in Ireland.
Arthur Cox
With 7 weeks to go until Brexit (unless an extension is agreed by the EU and UK to the Article 50 notice), a no-deal Brexit remains a possibility.
Matheson
Private Client partner, John Gill and Private Client senior associate, Lydia McCormack co-author the Ireland 2019 chapter of the International Comparative Legal Guide to Private Client.
Matheson
Tax partner, Joe Duffy and Tax associate Tomás Bailey co-author this country specific Q&A which provides an overview to tax laws and regulations that may occur in Ireland.
Walkers
Budget 2019, announced on 9 October 2018, is aimed at delivering a balanced budget which will build strength and resilience for the future, with significant investment in housing ...
Maples Group
The Irish Minister for Finance presented Budget 2019 to the Dáil, the Irish Parliament, on 9 October 2019.
Matheson
We've listened to and read various commentary over the past 18 months as to the opportunities that exist for Ireland Inc in the context of Brexit and companies who as part of their Brexit contingency plan...
Maples Group
The Irish Finance Act 2017 ("FA 2017") was signed into law by the Irish President on 25 December 2017. It introduces a number of important changes and enhancements to Irish tax law.
Ronan Daly Jermyn
Finance Act 2017, passed on Christmas Day, has inserted a new anti-avoidance provision into tax legislation which impacts all management buy-outs (MBOs) involving ‘close companies'.
Matheson
Section 13 of Finance Bill 2017 proposes significant changes to Irish tax anti-avoidance legislation for offshore structures.
Ronan Daly Jermyn
It is recognised that one of the challenges that start-up companies face is competition from large multinationals when it comes to the acquisition and retention of talent.
Matheson
On 19 October 2017, Ireland's Minister for Finance (the "Minister") published Finance Bill 2017.
Maples Group
Following the announcement of the Irish Budget 2018 this week, the Maples and Calder Tax Group has prepared a commentary on Ireland's International Tax Strategy and Budget 2018.
Matheson
Irish "CAT" applies to gifts and inheritances if either the disponer or the beneficiary is resident or ordinarily resident in Ireland or where the subject matter of the gift or inheritance comprises...
Maples Group
On 21 December 2016, the People's Bank of China ("PBoC") announced that Ireland had been granted a RMB 50 billion Renminbi Qualified Foreign Institutional Investor ("RQFII") quota. Ireland is only the sixth European country to be granted an RQFII quota after the United Kingdom, France, Germany, Switzerland and most recently, Luxembourg.
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