| How long exposed? |
Issue: 09 / 1999 |
| A recent High Court case has confirmed that the Revenue may raise an assessment at any time up to 10 years after the end of a tax year, even where the taxpayer fully complied with his reporting requirements on a timely basis. |
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| Irish M&A deals double in value |
Issue: 09 / 1999 |
| M&A activity continues at a fast pace, yet research indicates that almost 50 per cent are not successful. Pat Gorman highlights some common features of the successes. |
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| Irish mortgages analysed in new rating agency model |
Issue: 09 / 1999 |
| Fitch IBCA, the international rating agency, released a new model in August for calculating credit enhancements for Irish residential mortgage-backed securities. It offers insights into the special characteristics of the Irish market and rating agency’s approach to default and loss severity adjustments for Ireland. The following is an edited extract from the report introducing the model. |
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| Lawyers, accountants, estate agents to report money laundering - EU proposal |
Issue: 09 / 1999 |
| A proposal to update and extend a 1991 Directive to counter money laundering has been put forward a by the European Commission. |
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| Motor Expenses |
Issue: 09 / 1999 |
| Capital allowances, leasing costs, and running costs of passenger cars are restricted in their deductibility for tax purposes. The restriction on deduction has become one of the most complex areas of the tax code. |
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| PPP Update |
Issue: 09 / 1999 |
| Irish banks and Irish legal advisers have reached agreement for the funding of Northern Ireland’s first PFI education project carried out under the UK Government’s new Treasury Guidelines. |
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| Public pension funds management makes the grade claims CalPERS |
Issue: 09 / 1999 |
| The experience of the United States provides some salient points for Ireland’s beginning debate over separately funded public pension funds, including strong assertions that private sector pension managers don’t outperform public sector managers and political interference in pension funds can be rebuffed. |
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| Strong demand for finance specialists, skills gap at lower levels |
Issue: 09 / 1999 |
| There is broad awareness among businesses, policy makers, trade unions and economic analysts that an urgent task is to plug the skills gap in the Irish economy. The picture for finance specialists, a sub-sector of information workers, is not as easily painted. |
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| UK Tax Contrast |
Issue: 09 / 1999 |
| The marketplace with which Ireland is most closely integrated is the UK. A look at the tax rates in the most recent UK Finance Act illustrates how far we still have to go in reducing tax burdens in Ireland. |
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| Yield curve slope highest since 1996, notes ECB |
Issue: 09 / 1999 |
| In its August monthly bulletin, the European Central Bank commented on the steepening in the yield curve for euro interest rates. |
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Telecom Children |
Issue: 07 / 1999 |
| Anecdotal evidence suggests that many parents have made Telecom share applications on behalf of their minor children. They may be in for some tax surprises if they hit the jackpot! |
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| A Blue chip index for derivatives trading |
Issue: 07 / 1999 |
| The makeup of the Dow Jones Stoxx Indexes |
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| A DAY IN THE LIFE OF WENDY HEDERMAN
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Issue: 07 / 1999 |
| Wendy Hederman takes us through a day of legal complexities behind the internet and telecommunications regulations. |
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| Corporation Tax 12.5% or 19% |
Issue: 07 / 1999 |
| The Government have legislated for a 12.5% corporation tax (CT) rate. Proposals for a surcharge mean that the real corporation tax rate on trading profits may be 19%. |
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| E-Commerce |
Issue: 07 / 1999 |
| A broad consensus emerged at Government level at the Ottawa Conference that new tax measures were not required as a result of the growth of E-Commerce. |
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