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Editorial

Press releases and law firm thought leadership

This page is dedicated to keeping readers informed of the latest news and thought leadership articles from law firms across the globe.

If your firm wishes to publish press releases or articles, please contact Shehab Khurshid on +44 (0) 207 396 5689 or shehab.khurshid@legalease.co.uk

 

Taxation Finance Act, 2006

April 2006 - Tax & Private Client. Legal Developments by Dillon Eustace.

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VII TAXATION FINANCE ACT, 2006

GENERAL

Remittance Basis

Despite extensive lobbying of the Irish Tax Authorities (?ITA?) and the Department of Finance (?DoF?) following the announcement in the budget that the remittance basis was to be removed for income attributable to the performance in the State of the duties of a foreign employment of an individual, the Finance Act, 2006 (?Act?) has since confirmed the treatment.

Ireland's New Holding Company Regime Receives EU Approval

February 2005 - Tax & Private Client. Legal Developments by Dillon Eustace.

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Ireland has recently received EU approval for its new holding company regime which will undoubtedly transform Ireland's appeal as a holding company location due to the introduction of the capital gains tax participation exemption for disposals of "qualifying shareholdings" and amendments to the Irish taxation treatment applicable to repatriated foreign dividends received by Irish resident companies. The new regime will apply retrospectively to 2nd February, 2004 and as a result it may apply to disposals which have already been completed.

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