Chambers Global Practice Guides: Corporate M&A 2017Matheson Law Firm
Partner George Brady and Senior Associate Madeline McDonnell co-author the Irish Law & Practice chapter for Chambers Global Practice Guides: Corporate M&A 2017.
Getting The Deal Through: Merger Control Market Intelligence 2016Matheson Law Firm
Helen Kelly, head of the EU, Competition and Regulatory Law Group, and Eoin Kealy, associate in the EU, Competition and Regulatory Law Group, co-wrote the Ireland chapter for Getting the Deal Through: Merger Control Market Intelligence 2016.
Reproduced with permission from Law Business Research Ltd. This article was first published in Getting the Deal Through: Market Intelligence (Volume 3, Issue 1).
Helen Kelly, Head of the EU, Competition and Regulatory Group and Liam Heylin, Associate Solicitor in the EU, Competition and Regulatory Group co-authored the Ireland chapter for Getting the Deal Through: Dominance 2018.
Reproduced with permission from Law Business Research Ltd. This article was first published in Getting the Deal Through – Dominance 2018 (Published: April 2018). For further information please visit www.gettingthedealthrough.com.
This document summarizes Irish competition law relating to the abuse of a dominant position. It outlines that abuse of a dominant position is prohibited by section 5 of Ireland's Competition Acts, which mirrors article 102 of the EU Treaty. The Competition and Consumer Protection Commission and Communications Regulation Commission can investigate potential abuses. To date there have been few court cases, but the CCPC frequently concludes investigations through negotiated settlements requiring companies to amend potentially anti-competitive practices.
The International Comparative Legal Guide to Private Client 2016 Matheson Law Firm
Matheson partner John Gill and associate Allison Dey co-authored the Ireland chapter for The International Comparative Legal Guide to Private Client 2016.
Getting The Deal Through: Insurance & Reinsurance 2018Matheson Law Firm
This document summarizes the key regulatory requirements for insurance and reinsurance companies in Ireland. It outlines that the Central Bank of Ireland is responsible for regulating insurance companies. New insurance companies must be incorporated as a designated activity company or public limited company and obtain authorization from the Central Bank, which involves submitting a business plan and meeting various criteria related to governance, risk management, and capital requirements. Officers and directors must meet minimum qualification requirements established by the Central Bank, including fitness and probity standards. Insurance companies must comply with the capital and solvency requirements of Solvency II, including maintaining a solvency capital requirement and minimum capital requirement.
Chambers Global Practice Guides: Corporate M&A 2017Matheson Law Firm
Partner George Brady and Senior Associate Madeline McDonnell co-author the Irish Law & Practice chapter for Chambers Global Practice Guides: Corporate M&A 2017.
Getting The Deal Through: Merger Control Market Intelligence 2016Matheson Law Firm
Helen Kelly, head of the EU, Competition and Regulatory Law Group, and Eoin Kealy, associate in the EU, Competition and Regulatory Law Group, co-wrote the Ireland chapter for Getting the Deal Through: Merger Control Market Intelligence 2016.
Reproduced with permission from Law Business Research Ltd. This article was first published in Getting the Deal Through: Market Intelligence (Volume 3, Issue 1).
Helen Kelly, Head of the EU, Competition and Regulatory Group and Liam Heylin, Associate Solicitor in the EU, Competition and Regulatory Group co-authored the Ireland chapter for Getting the Deal Through: Dominance 2018.
Reproduced with permission from Law Business Research Ltd. This article was first published in Getting the Deal Through – Dominance 2018 (Published: April 2018). For further information please visit www.gettingthedealthrough.com.
This document summarizes Irish competition law relating to the abuse of a dominant position. It outlines that abuse of a dominant position is prohibited by section 5 of Ireland's Competition Acts, which mirrors article 102 of the EU Treaty. The Competition and Consumer Protection Commission and Communications Regulation Commission can investigate potential abuses. To date there have been few court cases, but the CCPC frequently concludes investigations through negotiated settlements requiring companies to amend potentially anti-competitive practices.
The International Comparative Legal Guide to Private Client 2016 Matheson Law Firm
Matheson partner John Gill and associate Allison Dey co-authored the Ireland chapter for The International Comparative Legal Guide to Private Client 2016.
Getting The Deal Through: Insurance & Reinsurance 2018Matheson Law Firm
This document summarizes the key regulatory requirements for insurance and reinsurance companies in Ireland. It outlines that the Central Bank of Ireland is responsible for regulating insurance companies. New insurance companies must be incorporated as a designated activity company or public limited company and obtain authorization from the Central Bank, which involves submitting a business plan and meeting various criteria related to governance, risk management, and capital requirements. Officers and directors must meet minimum qualification requirements established by the Central Bank, including fitness and probity standards. Insurance companies must comply with the capital and solvency requirements of Solvency II, including maintaining a solvency capital requirement and minimum capital requirement.
This document provides an overview of international tax risks facing multinational companies, including transfer pricing and permanent establishment issues. It notes increased scrutiny from tax authorities around the world on cross-border transactions following the global recession. Examples are given of large tax disputes between countries over transfer pricing arrangements. The document outlines strategies for managing transfer pricing risks, such as having contemporaneous documentation and advance pricing agreements negotiated with tax authorities. It also provides a checklist of key international tax compliance matters for companies to consider.
The International Comparative Legal Guide to Private Equity 2016Matheson Law Firm
Corporate Partner Éanna Mellett and Tax Partner Aidan Fahy co-author the Irish chapter in this multi-jurisdictional guide to Private Equity, providing a broad overview of common issues in private equity laws and regulations in Ireland.
This chapter was first published by The International Comparative Legal Guide to: Private Equity 2016.
The document discusses the Big Four accounting firms - PwC, Deloitte, EY, and KPMG. It provides details on their evolution over time from the Big Eight firms in the 20th century, mergers that resulted in the Big Six and Big Five, and eventually the Big Four today. Key information on each firm is given, including revenues, number of employees, services offered, and brief histories. The Big Four audit most major global companies and provide a variety of assurance, tax, consulting and advisory services worldwide.
The Big Four accounting firms are EY, Deloitte, PwC, and KPMG. They offer audit, assurance, tax, consulting, and advisory services. Through a series of mergers and dissolutions in the late 1980s and early 1990s, the Big Eight accounting firms consolidated to form the Big Four that exist today. Each firm has a global presence with offices around the world and brings in billions in annual revenue.
This presentation helps to identify the market interpretation of BIG 4 Auditing Giants. Everything is detailly well explained. It includes Market share capital, Labour, Turnover, Internship details etc! It will be much useful for MBA finance students.
Getting the Deal Through: Corporate Reorganisations 2018, IrelandMatheson Law Firm
Corporate partner Fergus Bolster and corporate associate Kieran Trant author the Ireland chapter for the first edition of Getting the Deal Through: Corporate Reorganisations.
The International Comparative Legal Guide to: Corporate Governance 2016McCannFitzGerald
David Byers & Paul Heffernan co-authored the Irish chapter of The International Comparative Legal Guide to: Corporate Governance published by Global Legal Group Ltd, London.
Getting The Deal Through: Healthcare Enforcement and Litigation 2016Matheson Law Firm
Matheson partners, Tom Hayes, Rebecca Ryan and Michael Finn, co-authored the Ireland chapter for Getting The Deal Through: Healthcare Enforcement and Litigation 2016.
Getting The Deal Through: Anti-Corruption Regulation 2016Matheson Law Firm
Matheson partners, Bríd Munnelly, Carina Lawlor and Michael Byrne, co-wrote the Ireland chapter for Getting The Deal Through: Anti-Corruption Regulation 2016.
Reproduced with permission from Law Business Research Ltd. This article was first published in Getting the Deal Through: Anti-Corruption Regulation 2016.
International tax review world transfer-pricing-2014Patrick O'Brien
The OECD is undertaking significant projects that will impact global transfer pricing standards and guidelines, including work on intangibles, documentation requirements, and developing rules under the BEPS action plan. Key developments include:
1) The OECD's BEPS action plan aims to address base erosion and profit shifting, with many actions directly impacting transfer pricing such as developing rules around intangibles and documentation.
2) The OECD's intangibles project proposes revising chapter VI of the transfer pricing guidelines and examples to provide guidance on valuing intangibles such as patents, trademarks and goodwill.
3) Transfer pricing documentation requirements are growing globally and the OECD is working to standardize and simplify requirements
This document summarizes key aspects of Ireland's transfer pricing rules and regulations:
1. Ireland's primary transfer pricing legislation is contained in Part 35A of the Taxes Consolidation Act 1997, which applies the arm's length principle outlined in the OECD Transfer Pricing Guidelines.
2. The Revenue Commissioners, Ireland's tax authority, is responsible for enforcing transfer pricing rules and resolving disputes through mutual agreement procedures in tax treaties.
3. Ireland's transfer pricing documentation requirements are not prescriptive, but taxpayers must maintain sufficient records to demonstrate their profits were computed on an arm's length basis if requested. Country-by-country reporting has also been adopted.
CMS Bureau Francis Lefebvre is a French law firm with over 700 employees including 450 lawyers. It is part of the international CMS alliance network of law firms with over 2000 lawyers across 47 offices worldwide. CMS Bureau Francis Lefebvre provides legal services in business law, tax law, and employment law both within France and internationally through its offices and partnerships.
The International Comparative Legal Guide to: Enforcement of Foreign Judgment...Matheson Law Firm
Matheson's Julie Murphy-O'Connor and Gearóid Carey co-wrote the Ireland chapter for The International Comparative Legal Guide to: Enforcement of Foreign Judgments 2016.
Developing The Best In House Counsel Seminar Iiphilliplhunter
This seminar is the second in a series of seminars uniquely focused on the in-house legal space. We were joined by market leading counsel including, Matt Sinnamon from ING Direct, Leslie Moore and Pip Dexter from Deloitte, Katrina Johnson from eBay and Chris Woodforde from Bridgewater Strategies on behalf of the College of Law.
Please enjoy the presentation - if there is any more information you need please feel free to get in touch via LinkedIn.
Phillip Hunter
In-house Legal Consultant (Recruitment)
Lexology getting the deal through - Insurance and Reinsurance 2019, Ireland Matheson Law Firm
What are the key steps and considerations in the regulation and licensing of insurance and reinsurance companies trading in Ireland and the resolution of insurance disputes? We examine these issues and recent industry developments, in the context of emerging trends and amid the backdrop of Brexit and GDPR, in the Ireland chapter of Lexology, Getting the Deal Through – Insurance and Reinsurance 2019 by Matheson partners Sharon Daly, Darren Maher, April McClements and Gráinne Callanan.
The International Comparative Legal Guide to: Private Equity 2019, IrelandMatheson Law Firm
What are the key legal considerations for private equity investors in Ireland in 2019? Corporate partner, Brian McCloskey and Tax partner, Aidan Fahy cover current trends in this sector with reference to structuring, governance, financing and tax matters, among others, in the Ireland chapter of The International Comparative Legal Guide to Private Equity 2019.
Thring Townsend Lee & Pembertons LLP is a law firm with 55 partners and 310 staff across offices in several cities in England. The firm focuses on providing specialist legal advisors to help clients at competitive prices. They offer services in various areas including commercial litigation, dispute resolution, debt recovery, and commercial and property law. The presentation provides tips for debt recovery and discusses the firm's capabilities in helping with issues like insolvency proceedings, court actions, and alternative dispute resolution options.
Getting The Deal Through: Complex Commercial Litigation 2019Matheson Law Firm
Partners Michael Byrne, Maria Kennedy, Karen Reynolds and Claire McLoughlin co-author the Ireland chapter for the 2019 edition of Getting The Deal Through: Complex Commercial Litigation.
This document provides an overview of international tax risks facing multinational companies, including transfer pricing and permanent establishment issues. It notes increased scrutiny from tax authorities around the world on cross-border transactions following the global recession. Examples are given of large tax disputes between countries over transfer pricing arrangements. The document outlines strategies for managing transfer pricing risks, such as having contemporaneous documentation and advance pricing agreements negotiated with tax authorities. It also provides a checklist of key international tax compliance matters for companies to consider.
The International Comparative Legal Guide to Private Equity 2016Matheson Law Firm
Corporate Partner Éanna Mellett and Tax Partner Aidan Fahy co-author the Irish chapter in this multi-jurisdictional guide to Private Equity, providing a broad overview of common issues in private equity laws and regulations in Ireland.
This chapter was first published by The International Comparative Legal Guide to: Private Equity 2016.
The document discusses the Big Four accounting firms - PwC, Deloitte, EY, and KPMG. It provides details on their evolution over time from the Big Eight firms in the 20th century, mergers that resulted in the Big Six and Big Five, and eventually the Big Four today. Key information on each firm is given, including revenues, number of employees, services offered, and brief histories. The Big Four audit most major global companies and provide a variety of assurance, tax, consulting and advisory services worldwide.
The Big Four accounting firms are EY, Deloitte, PwC, and KPMG. They offer audit, assurance, tax, consulting, and advisory services. Through a series of mergers and dissolutions in the late 1980s and early 1990s, the Big Eight accounting firms consolidated to form the Big Four that exist today. Each firm has a global presence with offices around the world and brings in billions in annual revenue.
This presentation helps to identify the market interpretation of BIG 4 Auditing Giants. Everything is detailly well explained. It includes Market share capital, Labour, Turnover, Internship details etc! It will be much useful for MBA finance students.
Getting the Deal Through: Corporate Reorganisations 2018, IrelandMatheson Law Firm
Corporate partner Fergus Bolster and corporate associate Kieran Trant author the Ireland chapter for the first edition of Getting the Deal Through: Corporate Reorganisations.
The International Comparative Legal Guide to: Corporate Governance 2016McCannFitzGerald
David Byers & Paul Heffernan co-authored the Irish chapter of The International Comparative Legal Guide to: Corporate Governance published by Global Legal Group Ltd, London.
Getting The Deal Through: Healthcare Enforcement and Litigation 2016Matheson Law Firm
Matheson partners, Tom Hayes, Rebecca Ryan and Michael Finn, co-authored the Ireland chapter for Getting The Deal Through: Healthcare Enforcement and Litigation 2016.
Getting The Deal Through: Anti-Corruption Regulation 2016Matheson Law Firm
Matheson partners, Bríd Munnelly, Carina Lawlor and Michael Byrne, co-wrote the Ireland chapter for Getting The Deal Through: Anti-Corruption Regulation 2016.
Reproduced with permission from Law Business Research Ltd. This article was first published in Getting the Deal Through: Anti-Corruption Regulation 2016.
International tax review world transfer-pricing-2014Patrick O'Brien
The OECD is undertaking significant projects that will impact global transfer pricing standards and guidelines, including work on intangibles, documentation requirements, and developing rules under the BEPS action plan. Key developments include:
1) The OECD's BEPS action plan aims to address base erosion and profit shifting, with many actions directly impacting transfer pricing such as developing rules around intangibles and documentation.
2) The OECD's intangibles project proposes revising chapter VI of the transfer pricing guidelines and examples to provide guidance on valuing intangibles such as patents, trademarks and goodwill.
3) Transfer pricing documentation requirements are growing globally and the OECD is working to standardize and simplify requirements
This document summarizes key aspects of Ireland's transfer pricing rules and regulations:
1. Ireland's primary transfer pricing legislation is contained in Part 35A of the Taxes Consolidation Act 1997, which applies the arm's length principle outlined in the OECD Transfer Pricing Guidelines.
2. The Revenue Commissioners, Ireland's tax authority, is responsible for enforcing transfer pricing rules and resolving disputes through mutual agreement procedures in tax treaties.
3. Ireland's transfer pricing documentation requirements are not prescriptive, but taxpayers must maintain sufficient records to demonstrate their profits were computed on an arm's length basis if requested. Country-by-country reporting has also been adopted.
CMS Bureau Francis Lefebvre is a French law firm with over 700 employees including 450 lawyers. It is part of the international CMS alliance network of law firms with over 2000 lawyers across 47 offices worldwide. CMS Bureau Francis Lefebvre provides legal services in business law, tax law, and employment law both within France and internationally through its offices and partnerships.
The International Comparative Legal Guide to: Enforcement of Foreign Judgment...Matheson Law Firm
Matheson's Julie Murphy-O'Connor and Gearóid Carey co-wrote the Ireland chapter for The International Comparative Legal Guide to: Enforcement of Foreign Judgments 2016.
Developing The Best In House Counsel Seminar Iiphilliplhunter
This seminar is the second in a series of seminars uniquely focused on the in-house legal space. We were joined by market leading counsel including, Matt Sinnamon from ING Direct, Leslie Moore and Pip Dexter from Deloitte, Katrina Johnson from eBay and Chris Woodforde from Bridgewater Strategies on behalf of the College of Law.
Please enjoy the presentation - if there is any more information you need please feel free to get in touch via LinkedIn.
Phillip Hunter
In-house Legal Consultant (Recruitment)
Lexology getting the deal through - Insurance and Reinsurance 2019, Ireland Matheson Law Firm
What are the key steps and considerations in the regulation and licensing of insurance and reinsurance companies trading in Ireland and the resolution of insurance disputes? We examine these issues and recent industry developments, in the context of emerging trends and amid the backdrop of Brexit and GDPR, in the Ireland chapter of Lexology, Getting the Deal Through – Insurance and Reinsurance 2019 by Matheson partners Sharon Daly, Darren Maher, April McClements and Gráinne Callanan.
The International Comparative Legal Guide to: Private Equity 2019, IrelandMatheson Law Firm
What are the key legal considerations for private equity investors in Ireland in 2019? Corporate partner, Brian McCloskey and Tax partner, Aidan Fahy cover current trends in this sector with reference to structuring, governance, financing and tax matters, among others, in the Ireland chapter of The International Comparative Legal Guide to Private Equity 2019.
Thring Townsend Lee & Pembertons LLP is a law firm with 55 partners and 310 staff across offices in several cities in England. The firm focuses on providing specialist legal advisors to help clients at competitive prices. They offer services in various areas including commercial litigation, dispute resolution, debt recovery, and commercial and property law. The presentation provides tips for debt recovery and discusses the firm's capabilities in helping with issues like insolvency proceedings, court actions, and alternative dispute resolution options.
Getting The Deal Through: Complex Commercial Litigation 2019Matheson Law Firm
Partners Michael Byrne, Maria Kennedy, Karen Reynolds and Claire McLoughlin co-author the Ireland chapter for the 2019 edition of Getting The Deal Through: Complex Commercial Litigation.
Getting The Deal Through Insurance & Reinsurance 2017Matheson Law Firm
Sharon Daly, April McClements and Darren Maher co-author the Irish chapter of Getting The Deal Through Reinsurance & Reinsurance 2017. This volume in the series provides comparative local insight into the field of insurance and reinsurance law, outlining the following areas: regulatory framework, insurance claims and coverage, reinsurance disputes and reinsurance principles and practices.
Irish and EU legislation prohibit the abuse of a dominant position in trade. Dominance is defined as economic strength enabling a firm to behave independently of competitors, customers, and consumers. The purpose is strictly economic and does not protect other interests. Sector-specific regulators like ComReg can designate firms as having significant market power in electronic communications. Cooperation agreements coordinate enforcement between the Competition and Consumer Protection Commission and sector regulators. The dominance rules apply to all undertakings engaged in economic activity for gain, with no entities exempt.
Technology and Innovation partner, Anne-Marie Bohan and Financial Institutions partner, Joe Beashel co-author the 2018 Ireland chapter of Getting the Deal Through: Fintech
Getting The Deal Through: Insurance Litigation 2018Matheson Law Firm
Sharon Daly, Head of the Commercial Litigation Insurance team and April McClements, Partner in the Insurance and Dispute Resolution team co-author the Ireland chapter for Getting The Deal Through: Insurance Litigation 2018.
Getting the Deal Through: Tax Controversy 2019, IrelandMatheson Law Firm
Tax partner, Joe Duffy, Tax principal, Greg Lockhart and Tax associate, Kathryn Stapleton co-author the Ireland chapter of Getting the Deal Through: Tax Controversy 2019.
This document provides an overview of listing a company on the Alternative Investment Market (AIM) and PLUS markets in London. It discusses the key requirements, costs, timeline and ongoing obligations for companies pursuing these options. Listing on AIM generally requires appointing a nominated adviser and broker, producing an admission document, and paying various fees that can total over £150,000. PLUS listings have lower costs but still require a corporate advisor and legal and accounting support. The listing process typically takes around three months to complete.
The regulatory framework for communications in Ireland is overseen by the Department of Communications, Climate Action and Environment and the Commission for Communications Regulation (ComReg). Operators have a general right to provide electronic communications networks and services once they have notified ComReg. Spectrum licences are generally technology and service neutral, and licensed spectrum is tradable subject to ComReg approval to prevent anti-competitive effects. ComReg is currently working to release additional spectrum bands such as 700MHz and 3.6GHz to facilitate the development of 5G networks.
The International Comparative Legal Guide to Product Liability 2018Matheson Law Firm
Tom Hayes, Head of the Commercial Litigation and Dispute Resolution Department and Michael Byrne, Partner in the Commercial Litigation and Dispute Resolution Department co-author the Ireland chapter for The International Comparative Legal Guide to Product Liability 2018.
Buckworth Solicitors - Introduction to start up lawMichael Buckworth
This document provides an introduction to various legal structures that can be used to establish a startup business or social enterprise in the UK. It discusses the key characteristics and considerations for different structures including private limited companies, limited liability partnerships (LLPs), community interest companies (CICs), industrial and provident societies (IPSs), and charities. The document emphasizes that choosing the correct legal structure is important depending on factors like seeking investment, tax implications, and protecting a social purpose. A CIC structure, for example, requires an asset lock to safeguard a community interest throughout the organization's lifespan.
Stark Networks HK
Advisory and Consulting for Property Investment Technology Projects
Sustainability * Energy Efficiency
Stark Networks HK :: Advisory and Business Consultancy
Structured Financing in conjunction with Energy :: Working with Corporations in Project Partnerships
The Devastating Effects of Mismanaged Subsidiary Governance: How You Can Lear...Athennian
This webinar, hosted by Adrian Camara (Co-founder & CEO of Athennian) and Paul Sutton (Founder of LCN Legal), will dive into a causal analysis of corporate scandals and oversights that have led to severe financial and criminal penalties. Discover tangible ways to prevent the mismanagement of corporate data that befell companies like BlackRock & Holcim.
This document provides a summary of private equity structures and transactions in Ireland. It discusses common acquisition structures such as holding companies and subsidiaries. Equity in transactions is commonly structured with institutional investors holding preferred shares and management holding ordinary shares of around 5-15%. Management shares typically have vesting provisions and can be compulsory acquired if employment ends. Private equity investors usually enjoy significant veto rights over major corporate actions through shareholders' agreements and board representation. The document also notes some factors influencing transaction timelines such as regulatory approvals and financial disclosures.
The Professional Negligence Law Review First EditionMatheson Law Firm
Partners April McClements and Rebecca Ryan co-author the Ireland chapter for The Professional Negligence Law Review First Edition. This chapter includes the fundamental principles of professional negligence law, factors specific to the main professions, an outline of the developments of the past year and issues to look out for in the year ahead.
Breakout Session: Head for the Exit: How to Structure, Negotiate & Close the ...Healthegy
Presentation by McDermott Will & Emery at Medtech Conference 2016.
Participant:
Kristian Werling, Partner – McDermott Will & Emery, LLP
Powered by:
Healthegy
For more healthcare innovation
Visit us at Healthegy.com
Lexology Getting the Deal Through Fintech Ireland 2020Matheson Law Firm
The document provides an overview of the regulatory landscape for fintech in Ireland. It discusses Ireland's active fintech innovation climate and government support initiatives. Key points:
- Ireland has a very active fintech scene and is a leading destination for fintech startups and corporate innovation in Europe.
- The Central Bank of Ireland regulates all providers of regulated financial services and certain activities require authorization, such as banking, payments, lending, and investment services.
- Consumer lending, secondary market loan trading, collective investment schemes, and alternative investment funds are also regulated. Managers of alternative investment funds require authorization.
- Government agencies like IDA Ireland and Enterprise Ireland provide supports for fintech firms. The Central Bank also
The document discusses joint ventures, including their definition, types, reasons for forming them, agreements, benefits and risks, problems, and examples. A joint venture is formed between two or more parties to undertake economic activity together for a specific project or ongoing business relationship. Reasons for joint ventures include building on strengths, risk sharing, accessing new markets or technologies. The document outlines different types of joint ventures and important issues that should be addressed in a joint venture agreement.
This document provides guidelines for good governance in emerging oil and gas producing countries. It focuses on seven key objectives: 1) attracting qualified investors, 2) maximizing economic returns through licensing, 3) earning public trust, 4) increasing local content and broader economic benefits, 5) ensuring national oil company participation, 6) gradually building capacity, and 7) increasing accountability. Specific recommendations are provided under each objective, such as using flexible fiscal terms, building public consensus, and disclosing information to reduce corruption and manage expectations. The guidelines acknowledge that best practices from major producers may not apply to emerging countries and recommend incremental improvements tailored to their context and capacity.
Similar to Getting The Deal Through: Public M&A 2018 (20)
The key points from the document are:
1. Ireland introduced formal transfer pricing legislation in 2010 that requires transactions between related parties to be conducted at arm's length prices.
2. The Irish transfer pricing rules were substantially updated in 2019 to broaden their scope of application.
3. Under the Irish rules, the taxable profits of companies must be computed based on accounting profits, subject to any adjustments required by law, including transfer pricing adjustments. Adjustments may deem transactions at undervalue to be deemed distributions for company law purposes.
Lexology Getting the Deal Through Air Transport 2020Matheson Law Firm
Finance and Capital Markets partners Rory McPhilips and Stuart Kennedy and senior associate, Stephen Gardiner co-author the Ireland chapter of Getting the Deal Through Air Transport 2020.
Corporate M&A partners Brian McCloskey and Fergus Bolster co-author the Ireland chapter of the International Comparative Legal Guide to Mergers and Acquisitions..
Stuart Kennedy, partner, authors The Assumption of Jurisdiction by the Irish Courts in Cases Involving the Registrar of the International chapter of the Cape Town Convention Journal.
Registry
1. Ireland taxes individuals based on their residence and domicile status. Resident and domiciled individuals are taxed on worldwide income and capital gains. Resident but non-domiciled individuals are taxed on Irish-source income and foreign income remitted to Ireland.
2. Ireland has gift, estate, and wealth transfer taxes called Capital Acquisitions Tax (CAT) imposed on beneficiaries. Rates are 33% but certain transfers like between spouses are exempt.
3. Other relevant taxes include income tax, capital gains tax, universal social charge, value-added tax, stamp duties, and a domicile levy for high-earning non-domiciled individuals.
International Comparative Legal Guide to Private Equity 2019Matheson Law Firm
Corporate partner, Brian McCloskey and Tax partner, Aidan Fahy co-author the Ireland chapter of the International Comparative Legal Guide to Private Equity 2019.
Commercial Litigation and Dispute Resolution partner, April McClements and senior associate, Aoife McCluskey co-author the Ireland chapter of the Class Actions Law Review, 3rd Edition.
Commercial Litigation and Dispute Resolution partner, Julie Murphy O'Connor and senior associate, Kevin Gahan co-author the Ireland chapter of the Insolvency Review, 7th Edition.
International Comparative Legal Guide to Business Crime 2020Matheson Law Firm
Commercial Litigation and Dispute Resolution partners Karen Reynolds and Claire McLoughlin co-author the Ireland chapter of the International Comparative Legal Guide to Business Crime.
This document provides information about transfer pricing rules and regulations in Ireland. It discusses the primary Irish transfer pricing legislation, the government agency responsible for enforcement, the role of the OECD Transfer Pricing Guidelines, the types of transactions covered by the rules, and Ireland's adherence to the arm's length principle. It also addresses Ireland's implementation of the OECD's base erosion and profit shifting (BEPS) project and its effects on the applicable transfer pricing rules.
Finance and Capital Market partners Rory McPhillips and Stuart Kennedy and senior associate, Stephen Gardiner co-author the Ireland chapter of GTDT Air Transport 2020.
Getting the Deal Through: Insurance Litigation 2019Matheson Law Firm
Litigation partners, Sharon Daly and April McClements and senior associate, Aoife McCluskey author the Ireland chapter of Getting the Deal Through 2019.
Ireland introduced formal transfer pricing legislation in 2010 that broadly applies the arm's length principle to transactions between related parties, requiring the substitution of an arm's length amount for the actual consideration in computing taxable profits. The legislation applies equally to domestic and international transactions but does not apply to small and medium-sized enterprises. An adjustment to the accounting profits for tax purposes under the transfer pricing rules could also result in a deemed distribution under company law if the transaction was undertaken at an undervalue.
Genocide in International Criminal Law.pptxMasoudZamani13
Excited to share insights from my recent presentation on genocide! 💡 In light of ongoing debates, it's crucial to delve into the nuances of this grave crime.
What are the common challenges faced by women lawyers working in the legal pr...lawyersonia
The legal profession, which has historically been male-dominated, has experienced a significant increase in the number of women entering the field over the past few decades. Despite this progress, women lawyers continue to encounter various challenges as they strive for top positions.
Receivership and liquidation Accounts
Being a Paper Presented at Business Recovery and Insolvency Practitioners Association of Nigeria (BRIPAN) on Friday, August 18, 2023.
Integrating Advocacy and Legal Tactics to Tackle Online Consumer Complaintsseoglobal20
Our company bridges the gap between registered users and experienced advocates, offering a user-friendly online platform for seamless interaction. This platform empowers users to voice their grievances, particularly regarding online consumer issues. We streamline support by utilizing our team of expert advocates to provide consultancy services and initiate appropriate legal actions.
Our Online Consumer Legal Forum offers comprehensive guidance to individuals and businesses facing consumer complaints. With a dedicated team, round-the-clock support, and efficient complaint management, we are the preferred solution for addressing consumer grievances.
Our intuitive online interface allows individuals to register complaints, seek legal advice, and pursue justice conveniently. Users can submit complaints via mobile devices and send legal notices to companies directly through our portal.
Guide on the use of Artificial Intelligence-based tools by lawyers and law fi...Massimo Talia
This guide aims to provide information on how lawyers will be able to use the opportunities provided by AI tools and how such tools could help the business processes of small firms. Its objective is to provide lawyers with some background to understand what they can and cannot realistically expect from these products. This guide aims to give a reference point for small law practices in the EU
against which they can evaluate those classes of AI applications that are probably the most relevant for them.
Corporate Governance : Scope and Legal Frameworkdevaki57
CORPORATE GOVERNANCE
MEANING
Corporate Governance refers to the way in which companies are governed and to what purpose. It identifies who has power and accountability, and who makes decisions. It is, in essence, a toolkit that enables management and the board to deal more effectively with the challenges of running a company.
Lifting the Corporate Veil. Power Point Presentationseri bangash
"Lifting the Corporate Veil" is a legal concept that refers to the judicial act of disregarding the separate legal personality of a corporation or limited liability company (LLC). Normally, a corporation is considered a legal entity separate from its shareholders or members, meaning that the personal assets of shareholders or members are protected from the liabilities of the corporation. However, there are certain situations where courts may decide to "pierce" or "lift" the corporate veil, holding shareholders or members personally liable for the debts or actions of the corporation.
Here are some common scenarios in which courts might lift the corporate veil:
Fraud or Illegality: If shareholders or members use the corporate structure to perpetrate fraud, evade legal obligations, or engage in illegal activities, courts may disregard the corporate entity and hold those individuals personally liable.
Undercapitalization: If a corporation is formed with insufficient capital to conduct its intended business and meet its foreseeable liabilities, and this lack of capitalization results in harm to creditors or other parties, courts may lift the corporate veil to hold shareholders or members liable.
Failure to Observe Corporate Formalities: Corporations and LLCs are required to observe certain formalities, such as holding regular meetings, maintaining separate financial records, and avoiding commingling of personal and corporate assets. If these formalities are not observed and the corporate structure is used as a mere façade, courts may disregard the corporate entity.
Alter Ego: If there is such a unity of interest and ownership between the corporation and its shareholders or members that the separate personalities of the corporation and the individuals no longer exist, courts may treat the corporation as the alter ego of its owners and hold them personally liable.
Group Enterprises: In some cases, where multiple corporations are closely related or form part of a single economic unit, courts may pierce the corporate veil to achieve equity, particularly if one corporation's actions harm creditors or other stakeholders and the corporate structure is being used to shield culpable parties from liability.