This course is also available online
Please click here to book directly with ITI
Speakers Include:
Lynn Cramer, Maples Group
Nick O’Brien, PwC
CT
- Recent legislative and regulatary changes relevant to Irish Asset Finance, Funds, Asset Management, Insurance and Leasing markets covering:
- Taxation of lessors and lessees
- Disposals of leased assets – gains and losses
- Aircraft leasing
- General Insurance and Life insurance companies
- Reinsurance
- Fund, portfolio and investor taxation
- Recent Developments including the impact of BEPS measurses – Section 110, Interest deductibility, hybrids/reverse hybrids, MLI, etc
- Overview of relevant BEPs measures that are coming down the tracks e.g. Taxation of the digital economy etc
- Financial transactions and intergroup financing
- Debt Issuance including securitisation
- Update on taxation of green finance & islamic finance
- Areas of current revenue focus
- Update on Exchange of information, Double taxation and Dispute Resolution
- Transfer Pricing Considerations
- Pricing of transactions
- Documentation “best practices”
- Recent updates to Irish TP legislation
Stamp Duty
- Recent stamp duty legislative amendments impacting the financial services sector including levies and parafiscal taxes
- Overview of reliefs and exemptions available
- Update on recent case law
- Areas of current revenue focus
VAT
- Recent VAT legislative amendments impacting the financial services sector
- VAT recovery and input tax credits
- Overview of recent case law
- Interaction with transfer pricing
- Areas of current revenue focus
Update on Recent Accounting Developments for financial services
- Explain the main FRS/IFRS/GAAP financial reporting standards which apply in capital markets activity, insurance contracts, financial instruments and lease accounting
- Accounting for common financial services transactions
- Examine the mechanics of Sec 76A, Sec 76B and Schedule 17A TCA 1997
In partnership with Irish Tax Institute
This course is also available online