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Ireland: Types of Company

Non-Resident Company

As from 1st October 1999, the Finance Act 1999 rendered all Irish incorporated companies resident, subject to certain exceptions (see Offshore Legal and Tax Regimes). For some time prior, limited liability companies whose ownership and control was outside Ireland were able, as non-resident companies, to benefit from favourable taxation conditions; the new ruling reduced the possibilities open to non-resident companies.



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