Holding Company Location
Dividends from Abroad Dividends paid out of trading profits from abroad are subject to 12.5 % rate where the company concerned is ...
Author Archives: Paul McMahon
Anti-Avoidance
Close Companies As in the UK, a close company is subject to provisions designed to counteract some corporation tax advantages ...
Withholding Obligations
Dividends and Distributions A company making a distribution must within 14 days of the end of the month make a return to Revenue ...
Administration
Corporation Tax Administration Companies are generally assessed on the basis of an annual accounting period. Adjustments are made where ...
Family Rights
Family Leave for New Children There is a range of family-related rights for employees. They range from rights in respect of maternity ...
Equality
Protected Grounds The employment equality legislation is very similar to that in the United Kingdom. Each has been very heavily ...
Dismissal
General The protections in Ireland in relation to unfair dismissal and redundancy are broadly similar to those in the United Kingdom. ...
Earnings
Wages Laws The duty to pay wages is fundamental. If an employer fails to pay wages, the employee may complain to the Workplace ...
Atypical Workers
Part-time workers A part-time employee may not be treated less favourably than a comparator full-time employee in relation to ...
Working Time
Working Hours The working time legislation is based on the relevant EU directives. It applies generally except for certain limited ...