Ireland - Taxation of Collective Investment Funds and Availability of Treaty Benefits
- D. Lawless; S. Murray
- European Taxation, 2011 (Volume 51), No 2/3
- 19 January 2011
In this article, the authors outline the advantages of Ireland as an international fund domicile of choice, highlighting the special tax regimes applicable to various types of collective investment vehicles in a domestic context as well as the tax treaty entitlement of such funds.