Ireland's Finance Act 2016 (Act No. 18 of 2016) was signed into law by President Michael D. Higgins on 25 December 2016. The Finance Act includes measures announced as part of the 2017 Budget ({News-2016-10-13/P/2- previous coverage}), as well as certain other measures. The main measures include: Changes to the rates and rate bands of the Universal Social Charge (USC) (Revenue eBrief); Amendments to Section 110, including measures to ensure the taxation of profits derived from Irish real estate held by Section 110 companies that are financed through profit participation loans; Amendments to provide for a 20% withholding tax on...