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What’s In A Name? – Irish Company Name Requirements

 
What’s In A Name  – Irish Company Name RequirementsEvery company registered in Ireland must have a name which is different from that of every other registered company.

In addition to this requirement a private company limited by shares must have the word “Limited” or “Teoranta” as the last word of its name. However, exemption may be sought from this requirement if a company meets the criteria as set down by the Companies Registration Office (CRO).

Criteria For Availing Of Audit Exemption For Irish Companies

 
Criteria For Availing Of Audit Exemption For Irish Companies

All Irish Companies are required to have their financial statements audited, except where they meet the criteria for, and actually claim, the audit exemption.  

New CGT Exemption For Irish Property Purchases

 
New CGT Exemption For Property Purchases

Normally, an Irish tax resident individual or company is liable to Irish tax on worldwide income and gains.  This means that a gain arising on the disposal by an Irish resident of property wherever situate is liable to Irish Capital Gains Tax (CGT).  For transactions falling after the date of the 2012 Budget (6 December 2011) the rate of CGT has been increased from 25% to 30%.

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Why Ireland Is A leading Jurisdiction For Investment Funds

 
Why Ireland Is A leading Jurisdiction For Investment Funds

At the end of May 2012 the IFIA (Irish Funds Industry Association) announced  that assets serviced by the Irish funds industry have reached an all time high of *€2 trillion.

US Companies & Their Use Of The Double Irish Dutch Sandwich

 
Double Irish Dutch Sandwich

Commentary in the media suggests that many US companies are using a structure called the “Double Irish Dutch Sandwich” to reduce their worldwide taxation liabilities connected with Intellectual Property (IP). The companies said to be using this structure include Apple, Facebook, Google, Microsoft, Oracle Corp and Pfizer Inc. The structure utilises advantageous taxation rules in Ireland and the Netherlands to limit the taxation payable on flows of royalty income generated from IP, and is also tax efficient from a US perspective.

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Annual Return Filing Requirements For Private Limited Companies In Ireland

 
Annual Return Filing Requirements For Private Limited Companies In Ireland

All Private Limited Companies in Ireland, whether trading or not, must file an annual return (Form B1) with the Companies Registration Office (CRO) at least once every calendar year.

Cross Border Mergers In The UK Explained

 
Cross Border Mergers   UK

The necessary steps to be taken by a UK Company involved in a cross border merger are set out in The Companies (Cross-Border Mergers) Regulations 2007 (as amended).

Establishing A Place Of Business Or Branch Company In Ireland

 
Establishing Branch Company In Ireland

A foreign company may establish a "Place of Business" or a "Branch" within the Republic of Ireland (the "State").

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