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2018年 11月

In light of the uncertainty Brexit and BEPS will present, the Maples group has conducted a brief survey of its global client base to understand the expected impact of Brexit and BEPS, including the challenges and resulting implications for business operations.

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2018年 10月

The Irish Minister for Finance presented Budget 2019 to the Dáil, the Irish Parliament, on 9 October 2019.

The annual Budget presents an opportunity for the Irish Government to assess the Irish economy, look forward to the challenges and opportunities facing Ireland, and introduce domestic and international tax changes.

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2018年 9月

John Breslin and David Burke provide an overview of the corporate lending market in Ireland, examining recent legal and regulatory developments and tax considerations.

Their contribution forms part of the fourth edition of The Lending and Secured Finance Review.

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2018年 6月

In this edition of the Maples Tax Update, we examine a number of current Irish and international tax issues. In the financial services section, we outline significant new Irish Revenue guidance on the tax treatment of "section 110 companies" and Irish real estate funds. We also comment on the tax treatment of Irish investment managers and examine the new EU directive on reporting aggressive tax structures, in addition to the EU's proposals for digital taxation and the tax status of REITs. Finally, in the corporate taxation section, we examine the recent tax advantaged "KEEP" option schemes and the treatment of share buy-backs.

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2018年 5月

The Irish Revenue published new technical guidance on 24 May 2018 relating to companies falling within the scope of section 110 of the Irish Taxes Consolidation Act 1997 (known as "section 110 companies").

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