14 September 2022

Taxing Irish and foreign fund investments

In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read the article before attempting the questions again.

  1. In January 2022, which one of the following did Revenue change taxation arrangements on?

  2. Which of the following is NOT a reason for investors to consider fund investments?

  3. How many years after an acquisition does the deemed disposal rule apply?

  4. Which of the following is NOT considered a 'good' fund location region?

  5. What is the Irish funds corporate tax rate?

  6. When is the earliest that a deemed disposal on a US-domiciled ETF under the offshore fund rules could occur?

  7. Following deemed disposal under the offshore fund rules, what happens to a US ETF's acquisition cost?

  8. What is the capital acquisitions tax threshold when transferring fund investments to children?

  9. What does ETF stand for?

  10. What will the fund investment return be taxed as?

1 Unit