1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

9.5IREF and PPIREF Finance Act 2016 introduced a new type of fund, an Irish Real Estate Fund (“IREF”). IREFs are investment undertakings (including QIAIFs and ICAVs, but excluding UCITS) where 25...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016