Overview Of Ireland's Corporation Tax Filing & Payment Requirements

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Disclosure Requirements For Company Websites

 
Disclosure Requirements For Company Websites

In a world where technology and the internet are essential to most businesses it is important to be aware of the disclosure requirements for company websites.  

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The Google Decision – What It Means

 
The Google Decision – What It Means

The Complaint 

In 2009, a Spanish lawyer by the name of Mario Costeja complained that the results of a Google search of his name included links to legal notices dating back to 1998. The legal notices emanated from an online version of the Spanish newspaper and provided details of previous debt issues of Mr Costeja. Because the newspaper had posted these historical notices to its website, it was possible to continuously access them through the Google search engine. Mr Costeja asserted that the ongoing availability of these notices was a breach of his data protection rights. 

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European Parliament Propose Tougher Disclosure Rules

 
European Parliament Propose More Stringent Disclosure Rules For Large Companies

The European Parliament and Council have reached an agreement to amend accounting legislation with a view to improving the corporate transparency in large organisations. The draft directive will be aimed at improving the transparency of environmental, social, and diversity policies within large organisations.

The Rule Of Doctrine Of Renvoi Explained

 
The Rule Of Doctrine Of Renvoi Explained

The Doctrine of Renvoi is a legal doctrine which applies when a court is faced with a conflict of law and must consider the law of another state, referred to as private international law ("PIL") rules. This can apply when considering foreign issues arising in succession planning and in administering estates.

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Domicile, Habitual Residence & Nationality Explained In 2 Minutes

 
Domicile, Habitual Residence And Nationality

To establish which EU jurisdiction will be applicable to some legal matters, such as dealing with estates of those deceased, jurisdictions will look to elements such as “domicile”, “habitual residence” and “nationality”.

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The European Unified Patent System – An Overview

 
The European Unified Patent System – An Overview

Following many years of debate, an agreement on a unified patent package was reached by 25 EU member states on 19 February 2013. The agreement provides for the establishment of a single system for the registration and enforcement of patents across participating states. To enter into force, it needs to be ratified by at least 13 states, including France, Germany and the United Kingdom.

OECD Plans For The Automatic Tax Information Exchange Worldwide

 
OECD Plans For The Automatic Tax Information Exchange Worldwide

The Organisation for Economic Co-operation and Development (“OECD”) recently unveiled plans for a new single global standard for the automatic exchange of tax information, following calls from G20 leaders to increase pressure on those evading taxes and to create trust and fairness in the international tax system.

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Legal Entity Identifiers – What Are They & What Is Their Purpose?

 
Legal Entity Identifiers–What Are They

What Are Legal Entity Identifiers?

Legal Entity Identifiers (“LEI”) are global reference codes used to identify the following legal entities engaged in financial transactions:

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Luxembourg Introduces New Limited Partnership

 
Luxembourg Introduces New Limited Partnership

In July 2013, Luxembourg enacted new corporate legislation tailored to private equity and real estate fund clients. The new legislation was included in the same law as that which transposed the EU’s Alternative Investment Fund Managers Directive (AIFMD) and has significantly enhanced the limited partnership regime in Luxembourg for regulated fund and non-regulated investors.

The Single Euro Payments Area – What You Need To Know

 
253 The Single Euro Payments Area What You Need To Know

The Single Euro Payments Area (“SEPA”) is an EU initiative which will change electronic payment processing across Europe from 1 February 2014. SEPA will cover payments between 28 EU member countries plus Iceland, Liechtenstein, Monaco, Norway and Switzerland.

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