On July 29 2014, the Irish Government published the Irish Collective Asset Management Vehicle Bill 2014 (the ICAV Bill). The ICAV Bill, when enacted, will provide for a corporate vehicle structure specifically designed to meet the needs of the global funds industry with several advantages over the existing corporate structure (that is, the public limited company (plc)) for collective investment schemes in Ireland. The Irish Government has indicated that the ICAV Bill will be enacted before the end of 2014.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Trump announced he will cut tariffs after India agreed to stop buying Russian oil; in other news, more than 300 delegates gathered at the OECD to discuss VAT fraud prevention
Taxpayers should support the MAP process by sharing accurate information early on and maintaining open communication with the competent authorities, the OECD also said
The Fortune 150 energy multinational is among more than 12 companies participating in the initiative, which ‘helps tax teams put generative AI to work’
The ruling excludes vacation and business development days from service PE calculations and confirms virtual services from abroad don’t count, potentially reshaping compliance for multinationals
User-friendly digital tax filing systems, transformative AI deployment, and the continued proliferation of DSTs will define 2026, writes Ascoria’s Neil Kelley
There is a shocking discrepancy between professional services firms’ parental leave packages. Those that fail to get with the times risk losing out in the war for talent
They are alleging that leaked tax information ‘unfairly tarnished’ their business operations; in other news, Davis Polk and Eversheds Sutherland made key tax hires