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Learn moreIreland: Tax changes for the asset management and funds industry, including Pillar Two rules
Legislative and revenue practice changes that may have an impact for funds and the asset management industry
The KPMG member firm in Ireland has prepared a report that discusses recent legislative and revenue practice changes that may have an impact for funds and the asset management industry, particularly in the alternatives space.
Read the March 2024 report, which is organized as follows:
- Global minimum taxation – Pillar Two
- Overview of scope
- How it operates in practice
- Key considerations for funds and fund structures
- Joint venture arrangements
- Key practical considerations
- Outbound payment measures
- Overview of scope – who is affected?
- Application – how does it impact?
- Key practical considerations
- Withholding tax treatment on interest payments
- Interest paid to Irish partnerships and foreign tax transparent entities
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