Sub-categories

VAT Intra EU

Business to Business Sales in the EU In the case of supplies to other EU states, broadly similar principles to those applicable in the ...

Banking and Finance

Banking & Finance The Irish banking and financial system is very similar to that in the UK. The general approach and practices will ...

Disqualification and Restriction

Disqualification and Restriction A director may be disqualified or restricted by court order or by way of making an undertaking to the ...

Shareholders’ Meetings

General Meetings A company must hold an annual general meeting in every calendar year. A single-member company may dispense with the ...

Directors’ Liability

Civil Liability Where a company is insolvent i.e. unable to pay its debts as they arise are in liquidation, the directors have further ...

Directors’ Transactions

Directors’ Transactions If a company or its holding company, proposes to acquire or sell to a director or a connected person (to ...

Company Reporting

Directors’ Reports The directors are required to cause the company to prepare financial statements for each financial year. ...

Accounts

Accounts The company’s accounts must adequately record and explain all of its transactions. They must be sufficient to allow the ...

Tax and Permanent Establishment

Establishment Without Incorporation A branch or permanent establishment of a UK resident company is taxable on its branch profits in ...

EU Services Rights

Freedom to Provide Services Business which establish a subsidiary or other sufficient presence in Ireland may offer services throughout ...
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