Irish Revenue Guidance on Section 110 -
The Irish Revenue Commissioners (“Revenue”) issued a new Tax and Duty Manual (the “Tax Manual”) on 24 May 2018, setting out the position to deal with some of the uncertainties around...more
6/7/2018
/ AIFM ,
AIFs ,
Amended Rules ,
Anti-Money Laundering ,
Asset Management ,
Beneficial Owner ,
Central Bank of Ireland ,
EU ,
Income Taxes ,
Investment Funds ,
Investment Management ,
Ireland ,
MiFID II ,
New Guidance ,
Tax Reform ,
UCITS
Central Bank Updates AIF Rulesbook for Loan Origination QIAIFs -
The Central Bank released on 14 March an updated AIF Rulebook with amendments in relation to Loan Originating Qualifying Investor Alternative Investment...more
4/3/2018
/ AIFs ,
Alternative Investment Fund Managers Directive (AIFMD) ,
Asset Management ,
Central Bank of Ireland ,
EU ,
European Securities and Markets Authority (ESMA) ,
Investment Funds ,
Ireland ,
Loan Originating Qualifying Investor Alternative Investment Funds (L-QIAIFs) ,
MiFID ,
UCITS ,
UK Brexit
Central Bank to Amend the Requirements for Loan Origination QIAIFs -
The Central Bank has published a notice of intention to amend the requirements for loan origination Qualifying Investor AIF set out in the AIF Rulebook....more
2/28/2018
/ AIFs ,
Amended Rules ,
Asset Management ,
Central Bank of Ireland ,
Data Protection Acts ,
Disclosure Requirements ,
Document Management ,
EU ,
General Data Protection Regulation (GDPR) ,
Investment Funds ,
Ireland ,
Loan Origination Funds ,
QIAIF ,
UK Brexit
The Central Bank of Ireland (“CBI”) issued an update to its Q&A documents on 15 July 2015 for both UCITS and AIFMD FAQ (“Q&A”) which clarifies how Irish funds can invest in Chinese shares via the Shanghai-Hong Kong Stock...more