Offshore funds can offer valuable diversification, but their Irish tax treatment is complex. This article explains when the offshore fund regime applies, the difference between equivalent and non-equivalent funds, how deemed disposal works, and the key tax and reporting obligations Irish investors need to understand.
We are always excited about working with Irish SMEs that are experiencing significant growth and are looking to expand their operations overseas. In this month’s blog, we discuss some of the tax considerations that often arise for these enterprises. Corporate Structure As businesses expand their operations and venture into new geographic or product markets, there are often compelling commercial reasons to consider operating through more than one company. In most cases, this i
