CfR clarification on ‘Recognised Stock Exchanges’
The Office of the CfR has issued a guidance note which clarifies which stock exchanges are recognised by the CfR for the purposes of the Income Tax Acts and the Duty on Documents and Transfers Act:
- Stock exchanges that are members of the World Federation of Stock Exchanges
- The New York Stock Exchange
- Stock exchanges that are included in the register of regulated markets within the European Economic Area maintained by the European Securities and Markets Authority (ESMA)
View the guidance here.