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| Tekijä: | Ward, J. McDonald B. |
| Otsikko: | A Review of the Taxation and Legal Implications of Trading in Ireland for Non-resident and Immigrant Individual Investors |
| Lehti: | European Taxation
1993 : VOL. 33:3, p.78-87 |
| Asiasana: | IRISH REPUBLIC COMPANY TAXATION COMMERCIAL LAW VALUE ADDED TAX TAX LAW RESIDENTIAL ENVIRONMENT |
| Kieli: | eng |
| Tiivistelmä: | The main tax and legal implications of using a corporate vehicle to carry on trading in the republic of Ireland are outlined. The article focusses on tax considerations which are likely to be relevant when a non-resident investor owns a company in Ireland. General background information is given about the Irish tax system. Detailed chapters of business taxation, including taxation of corporate distributions and remittances, taxation of intercompany charges and shareholder-cum-directors' remuneration. Social insurance levies, VAT and Capital duty practices are explained. |
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