Kevin Smith advise financial institutions, investment banks, investment managers and institutional investors on all tax aspects of financial services in Ireland, including securities transactions, debt capital markets, cross-border financing and derivative transactions. He also advise many of the world’s largest aircraft leasing companies on tax aspects of carrying on aircraft leasing business in or from Ireland.
Articles de l'auteur
- Revue FI 2-2020 Lutte contre la fraude et l’évasion fiscales
#Auteur: Kevin¤ SMITH
#Qualités: Partner, Matheson (Dublin)
#Auteur: Finn¤ KELLY
#Qualités: Associate solicitor, Matheson (Dublin)
Ireland has had a domestic GAAR for many years and, as a result, did not introduce any new measures or amend its existing GAAR as a consequence of ATAD. Ireland’s GAAR could be said to be broader than the minimum standard required by ATAD. In addition, Ireland’s GAAR has been considered by the Irish Supreme Court in a recent case.