November 2013 - Tax Monitor (PDF, 192KB)
- COLM ROGERS provides an overview of the more significant provisions of the Bill for the financial services sector.
- BRIAN DALY provides his thoughts in relation to the impact of the changing global corporate tax environment in an Irish context.
October 2013 - Tax Monitor (PDF, 191KB)
- In this article, COLM ROGERS provides an overview of the international initiatives to significantly change the global tax architecture to address base erosion and profit shifting (“BEPS”).
- JOHN MCGLONE analyses a recent case from the Court of Justice of the European Union (“CJEU”) which involved an offshore arrangement set up by a UK loan brokerage business to mitigate substantial irrecoverable input VAT.
September 2013 - Tax Monitor (PDF, 166KB)
- COLM ROGERS outlines yet another judgement from the Court of Justice of the European Union (CJEU) which illustrates the tension that can arise between the EU right to equal treatment and an EU Member State’s right to determine its own taxable profits.
July 2013 - Tax Monitor (PDF, 191KB)
- COLM ROGERS outlines a new proposal published by the European Commission which will significantly increase the burden on businesses, particularly in the financial sector, to report client information.
- JOHN MCGLONE considers a recent judgment from the UK Supreme Court in the case of WHA Limited and another  UKSC 24.
May 2013 - Tax Monitor (PDF, 190KB)
- COLM ROGERS outlines some interesting conclusions published by the Council of the European Union after the ECOFIN meeting on 14th May 2013.
- KEN HARDY highlights the role that R&D credits can play as an enabler of innovation in the financial services sector.
- IAN LOCKINGTON provides an overview of the recent UK Budget announcement and developments in relation to the UK tax treatment of trail commissions.
April 2013 - Tax Monitor (PDF, 565KB)
- The FTT: how companies in non FTT zone member states such as Ireland need to prepare.
In February, the European Commission published revised proposals for a financial transaction tax (FTT) to be implemented under enhanced cooperation procedures by 11 member states (the FTT zone) including Germany, France, Italy and Spain.
- VAT on investment advisory services
JOHN MCGLONE examines a recent ruling from the Court of Justice of the European Union (“CJEU”) on the VAT treatment of investment advisory services. Management services provided to a ‘qualifying fund’ are exempt from VAT. In previous articles we have looked at the definition of a ‘qualifying fund’, and noted the limits that the CJEU has placed on the ability of Member States to designate funds as 'qualifying'
March 2013 - Tax Monitor (PDF, 534KB)
- To disclose or not disclose, that is the question?
- VAT and occupational pension funds
- REIT regime a 'progressive' step
February 2013 - Tax Monitor (PDF, 505KB)
- What Finance Bill 2013 means for the FS sector of the state
- FATCA Developments Gathering Pace: Kevin Cohen on developments in relation to the roll-out of the US' FATCA regime
- REIT regime a 'progressive' step
January 2013 - Tax Monitor (PDF, 565KB)
- Local property tax is the largest extension of self assessment for tax in the history of the state
- Taxation of foreign dividends 'unlawfully levied' in some cases
December 2012 - Tax Monitor (PDF, 499KB)
- Some missed opportunities in the Budget
- UK corporation tax planning - The new public enemy number one?
- Finance Bill 2013: Resting in contract
November 2012 - Tax Monitor (PDF, 499KB)
- The budget options
- They advise, but will the minister consent?
- What budget did we vote for?
October 2012 - Tax Monitor (PDF, 573KB)
- Tax incentives for the audio visual industry
- Death taxes and foreign investors
- VAT and employee pension funds.
September 2012 - Tax Monitor (PDF 577KB)
- Property tax
- Expatriates and taxation
- Managing VAT in a financial services business
August 2012 - Tax Monitor (PDF 489KB)
- Can we tax our way out of recession?
- Improving fund yields
- Deutsche Bank case: VAT and portfolio management services
July 2012 - Tax Monitor (PDF, 533KB)
- Competition between neighbours?
- Tax in the courts
- Funds management - ECJ examines VAT exemption
June 2012 - Tax Monitor (PDF,737KB)
- Taxation trends in EU - What does Ireland’s ranking really mean?
- Prioritising a Green IFSC
May 2012 - Tax Monitor (PDF, 739KB)
- 1. Financial Transaction Tax debate trundles on
- VAT developments in aircraft leasing
April 2012 - Tax Monitor (PDF, 679KB)
- UK Budget 2012
- R&D regime - fit for purpose?
- VAT and equal treatment
March 2012 - Tax Monitor (PDF, 511KB)
- Finance Bill 2012
- Do we have the SARP we need?
- VAT seeks to keep pace with payment technology.
February 2012 - Tax Monitor (PDF, 730KB)
- Department of Finance publishes review of the Universal Social Charge
- Taxation of directors’ remuneration
- Claiming VAT refunds - New time limits?
January 2012 - Tax Monitor (PDF, 277KB)
- Tax environment as 2012 commences
- VAT treatment of portfolio management services - ECJ development