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One of the key drivers behind the growth and development of the Irish Funds Industry has been the favourable Irish taxation regime for regulated collective investment funds ("Investment Undertakings").

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.

Employers looking for alternative ways to ensure key employees are incentivised to perform and grow value in the business should consider equity plans.

Employee share incentive schemes provide an effective means of rewarding employees by offering tax savings on the acquisition of company shares.

A discussion on the latest financial and tax related issues in Ireland.

The judicial system in Ireland is established by the Constitution of Ireland, the principal courts being the District Courts and Circuit Courts (with limited jurisdiction)...

The Personal Insolvency Bill represents a significant reform and modernisation of Ireland’s personal insolvency law, which has been a subject for discussion in recent times.

The European Commission has adopted a comprehensive Tax Simplification Package aimed at reducing administrative burdens and enhancing competitiveness for businesses operating across the EU. This package consolidates existing tax directives and introduces significant reforms to interest limitation rules, controlled foreign company provisions, and withholding tax exemptions, while establishing new minimum standards for R&D tax treatment to align the EU more closely with major trading partners.

In this edition of the Maples Group Tax Update, we examine a number of current Irish, Luxembourg and international tax issues:

Irish employers should consider a variety of issues, including tax, social security, immigration and employment law implications...

The Irish Finance (No.2) Act (the "Act") was signed into law on 18 December 2023. The Act gives effect to the tax changes outlined in Budget 2024.

In this guide, Andrew Quinn, William Fogarty, Lynn Cramer and Ted O'Byrne provide an overview of the tax system in Ireland covering the areas of corporate taxation, transfer pricing and anti-avoidance rules.

Arthur Cox is a principal Irish advisor in the European CLO market. From advising the pre-eminent Irish-domiciled CLO managers to developing bespoke risk retention structures in Ireland using Section 110 vehicles...

The Irish Finance Bill 2024 has been published. It contains the measures announced by the Irish Minister for Finance in his Budget speech on 2 October 2024...

The Irish government has published a final draft ICAV Bill which will allow the incorporation of a new, tax efficient corporate structure for Irish investment funds.

Ireland offers many advantages to companies seeking to establish a base in Ireland to exploit intellectual property.

Long established as an essential element of executive compensation, the offer of a potential ownership stake to employees at different levels across a business...

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.