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.
Over 1,150 international companies have operations in Ireland. These companies are involved in a wide range of activities and sectors including technology, pharmaceuticals, biosciences, financial services and manufacturing. The attraction of Ireland as an investment location can be attributed to the positive approach of successive Irish Governments to the promotion of inward investment, its membership of the European Union (“EU”), a very favourable corporate tax rate and a skilled and flexible labour pool.
The purpose of this Guide is to provide an introduction to the major commercial and legal issues to be considered by international companies establishing business operations in Ireland and it provides general observations and guidance in relation to the many questions we have encountered from clients. Particular businesses or industries may be subject to additional legal requirements and specific advice may be required in these circumstances.
If you are considering Ireland as a location for your business we look forward to hearing from you.
Whilst Ireland’s transfer pricing rules are therefore still relatively new, transfer pricing is becoming an increasing important issue to consider for multinationals operating in Ireland. Matheson’s Joe Duffy and Barry McGettrick discuss the importance of transfer pricing and the rules regarding domestic and international transactions.
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).
Practical Law - Unlimited Companies: Companies Act 2014Matheson Law Firm
The Companies Act 2014 introduced a number of material changes for Irish unlimited companies. In an article forming part of a collection of articles for Practical Law on the Companies Act 2014, Kieran Trant and Dorothy Hargaden of Matheson’s Corporate Department examine the main differences between limited liability companies and unlimited liability companies under Irish law and identify the main changes to the rules governing unlimited liability companies brought about by the Companies Act 2014.
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.
Over 1,150 international companies have operations in Ireland. These companies are involved in a wide range of activities and sectors including technology, pharmaceuticals, biosciences, financial services and manufacturing. The attraction of Ireland as an investment location can be attributed to the positive approach of successive Irish Governments to the promotion of inward investment, its membership of the European Union (“EU”), a very favourable corporate tax rate and a skilled and flexible labour pool.
The purpose of this Guide is to provide an introduction to the major commercial and legal issues to be considered by international companies establishing business operations in Ireland and it provides general observations and guidance in relation to the many questions we have encountered from clients. Particular businesses or industries may be subject to additional legal requirements and specific advice may be required in these circumstances.
If you are considering Ireland as a location for your business we look forward to hearing from you.
Whilst Ireland’s transfer pricing rules are therefore still relatively new, transfer pricing is becoming an increasing important issue to consider for multinationals operating in Ireland. Matheson’s Joe Duffy and Barry McGettrick discuss the importance of transfer pricing and the rules regarding domestic and international transactions.
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).
Practical Law - Unlimited Companies: Companies Act 2014Matheson Law Firm
The Companies Act 2014 introduced a number of material changes for Irish unlimited companies. In an article forming part of a collection of articles for Practical Law on the Companies Act 2014, Kieran Trant and Dorothy Hargaden of Matheson’s Corporate Department examine the main differences between limited liability companies and unlimited liability companies under Irish law and identify the main changes to the rules governing unlimited liability companies brought about by the Companies Act 2014.
Helen Kelly, partner and head of Matheson's EU, Competition and Regulatory Group, authored the Irish chapter for Getting the Deal Through - Merger Control 2016.
Julie Murphy O'Connor and Gearoid Carey provide an overview on Enforcement of Foreign Judgments in Ireland in the 2018 edition of Getting the Deal Through.
Getting The Deal Through: Anti-Corruption Regulation 2018Matheson Law Firm
Claire McLoughlin and Karen Reynolds, partners in the Commercial Litigation and Dispute Resolution Department and co-heads of the Regulatory and Investigations Group, and Declan Sheehan, associate in the Commercial Litigation and Dispute Resolution Department co-wrote the Ireland chapter for Getting The Deal Through: Anti-Corruption Regulation 2018.
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.
Matheson Partners Claire McLoughlin, Karen Reynolds and Senior Associate Ciara Dunny provide an update on the current legislative position in Ireland and discuss regulatory trends and future developments.
Slides from IBSA Webinar - Double Tax Treaties: Asia & Europe which took place on 18 September 2014, presented by John Timpany of KPMG China and Roy Saunders of IFS Consultants. To view the webinar on demand, please visit our Bright Talk Channel at https://www.brighttalk.com/channel/11641
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: 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.
Helen Kelly, partner and head of Matheson's EU, Competition and Regulatory Group, authored the Irish chapter for Getting the Deal Through - Merger Control 2016.
Julie Murphy O'Connor and Gearoid Carey provide an overview on Enforcement of Foreign Judgments in Ireland in the 2018 edition of Getting the Deal Through.
Getting The Deal Through: Anti-Corruption Regulation 2018Matheson Law Firm
Claire McLoughlin and Karen Reynolds, partners in the Commercial Litigation and Dispute Resolution Department and co-heads of the Regulatory and Investigations Group, and Declan Sheehan, associate in the Commercial Litigation and Dispute Resolution Department co-wrote the Ireland chapter for Getting The Deal Through: Anti-Corruption Regulation 2018.
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.
Matheson Partners Claire McLoughlin, Karen Reynolds and Senior Associate Ciara Dunny provide an update on the current legislative position in Ireland and discuss regulatory trends and future developments.
Slides from IBSA Webinar - Double Tax Treaties: Asia & Europe which took place on 18 September 2014, presented by John Timpany of KPMG China and Roy Saunders of IFS Consultants. To view the webinar on demand, please visit our Bright Talk Channel at https://www.brighttalk.com/channel/11641
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: 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.
Thompson Reuters Guide to Transfer Pricing and Tax Avoidance Matheson Law Firm
Chair of the Tax Department, John Ryan, Tax partner, Joe Duffy and Tax associate, Kathryn Stapleton co-author the Ireland chapter of Thompson Reuters Guide to Transfer Pricing and Tax Avoidance.
Joe Duffy, John Ryan and Kathryn Stapleton contribute their insight and expertise to the Irish chapter of the Thompson Reuters Global Transfer Pricing Guide.
Transfer Pricing Forum: Transfer Pricing for the International PractitionerMatheson Law Firm
Tax Partner, Catherine O’Meara, wrote an update for Bloomberg Tax on recent developments in Ireland’s transfer pricing rules. The article provides an update on the type of audit activity we are seeing in Ireland under transfer pricing rules, the incorporation of the revised OECD Transfer Pricing Guidelines into Irish law and Ireland’s transfer pricing documentation requirements.
The Legal 500 and The In-House Lawyer Comparative Legal Guide Ireland: TaxMatheson Law Firm
Tax partner, Joe Duffy and Tax associate Tomás Bailey author the In-House Lawyer Comparative Legal Guide Ireland: Tax. This Q&A provides an overview to tax laws and regulations that may occur in Ireland.
Transfer Pricing for the International Practitioner Matheson Law Firm
Since completion of the OECD’s base erosion and profit shifting project in 2015, countries have been reviewing and updating their domestic transfer pricing regimes. Ireland is no different. In this article, Tax partner, Catherine O’Meara, reviews some of the recent developments in Irish transfer pricing and outlines what other changes taxpayers should expect in 2019.
2017 Transfer Pricing Overview for Slovakia Accace
In the recent years the number of tax inspections on Transfer Pricing rapidly increased, that is why we recommend to focus on this area and especially on preparation of the proper Transfer Pricing documentation. In this regard, our experts have prepared an useful 2017 Transfer Pricing Overview for Slovakia,
This international transfer pricing guide provides an overview of the different transfer pricing rules and regulations in key countries and details of how you can get further advice from Grant Thornton specialists who can help with:
• audit support
• documentation
• planning
• supply chain re-engineering
Transfer Pricing Forum: Transfer Pricing for the International Practitioner, ...Matheson Law Firm
Joe Duffy, Partner in the Tax Group, and Kathryn Stapleton, Solicitor in the Tax Department, co-wrote the Ireland section for Transfer Pricing Forum: Transfer Pricing for the International Practitioner, September 2016.
Prices charged between associated enterprises established in different countries may not reflect an independent market price, which is called transfer pricing. This is a major concern for tax authorities, who worry that MNEs may set transfer prices on cross-border transactions to reduce taxable profits in their jurisdiction. This has led to the rise of transfer pricing regulations and enforcement, making transfer pricing a major tax compliance issue. While there were too much gaps and frictions in the combination of domestic tax rules and the OECD guidelines, the OECD issued its BEPS Action Plan.
New laws that affect transfer pricing went into effect in 2018 that will have an effect on 2019 financial reporting. Countries with activities in Denmark, Argentina, Brazil, Saudi Arabia, and Great Britain should be aware of these recent transfer pricing developments.
Transfer pricing rules are the applicable regulations for transactions between related parties as defined by the Hungarian Act on Corporate Income Tax (CIT). Read more about the important details in our latest 2019 Transfer Pricing Overview.
Chapter C.1 - UN TP Manual: Legal Environment for Establishing TP RegimesDVSResearchFoundatio
Key Takeaways:
Considerations in the Design
Presumptive Taxation Approaches and the Arm's Length Principle
Format of Receiving TP Information
TP Rules in National Tax Regimes
2019 Transfer Pricing Overview for the Czech RepublicAccace
Transfer pricing regulations deal with the determination of prices in transactions (e.g. sale of goods, provision of services or provision of loans) realized between economically or personally related companies. The aim is to ascertain that the arm’s length principle is met.
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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.
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Private Client partner, John Gill and Private Client senior associate, Lydia McCormack co-author the Ireland chapter of International Comparative Legal Guides: Private Cient 2020..
This chapter was first published in the ICLG to:Private Client 2020.
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.
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.
The International Investigations Review, Ninth Edition - IrelandMatheson Law Firm
Commercial Litigation and Dispute Resolution partners Karen Reynolds and Clare McLoughlin and senior associate Ciara Dunny co-author the Ireland chapter of the ninth edition of the International Investigations Review.
Military Commissions details LtCol Thomas Jasper as Detailed Defense CounselThomas (Tom) Jasper
Military Commissions Trial Judiciary, Guantanamo Bay, Cuba. Notice of the Chief Defense Counsel's detailing of LtCol Thomas F. Jasper, Jr. USMC, as Detailed Defense Counsel for Abd Al Hadi Al-Iraqi on 6 August 2014 in the case of United States v. Hadi al Iraqi (10026)
How to Obtain Permanent Residency in the NetherlandsBridgeWest.eu
You can rely on our assistance if you are ready to apply for permanent residency. Find out more at: https://immigration-netherlands.com/obtain-a-permanent-residence-permit-in-the-netherlands/.
Responsibilities of the office bearers while registering multi-state cooperat...Finlaw Consultancy Pvt Ltd
Introduction-
The process of register multi-state cooperative society in India is governed by the Multi-State Co-operative Societies Act, 2002. This process requires the office bearers to undertake several crucial responsibilities to ensure compliance with legal and regulatory frameworks. The key office bearers typically include the President, Secretary, and Treasurer, along with other elected members of the managing committee. Their responsibilities encompass administrative, legal, and financial duties essential for the successful registration and operation of the society.
WINDING UP of COMPANY, Modes of DissolutionKHURRAMWALI
Winding up, also known as liquidation, refers to the legal and financial process of dissolving a company. It involves ceasing operations, selling assets, settling debts, and ultimately removing the company from the official business registry.
Here's a breakdown of the key aspects of winding up:
Reasons for Winding Up:
Insolvency: This is the most common reason, where the company cannot pay its debts. Creditors may initiate a compulsory winding up to recover their dues.
Voluntary Closure: The owners may decide to close the company due to reasons like reaching business goals, facing losses, or merging with another company.
Deadlock: If shareholders or directors cannot agree on how to run the company, a court may order a winding up.
Types of Winding Up:
Voluntary Winding Up: This is initiated by the company's shareholders through a resolution passed by a majority vote. There are two main types:
Members' Voluntary Winding Up: The company is solvent (has enough assets to pay off its debts) and shareholders will receive any remaining assets after debts are settled.
Creditors' Voluntary Winding Up: The company is insolvent and creditors will be prioritized in receiving payment from the sale of assets.
Compulsory Winding Up: This is initiated by a court order, typically at the request of creditors, government agencies, or even by the company itself if it's insolvent.
Process of Winding Up:
Appointment of Liquidator: A qualified professional is appointed to oversee the winding-up process. They are responsible for selling assets, paying off debts, and distributing any remaining funds.
Cease Trading: The company stops its regular business operations.
Notification of Creditors: Creditors are informed about the winding up and invited to submit their claims.
Sale of Assets: The company's assets are sold to generate cash to pay off creditors.
Payment of Debts: Creditors are paid according to a set order of priority, with secured creditors receiving payment before unsecured creditors.
Distribution to Shareholders: If there are any remaining funds after all debts are settled, they are distributed to shareholders according to their ownership stake.
Dissolution: Once all claims are settled and distributions made, the company is officially dissolved and removed from the business register.
Impact of Winding Up:
Employees: Employees will likely lose their jobs during the winding-up process.
Creditors: Creditors may not recover their debts in full, especially if the company is insolvent.
Shareholders: Shareholders may not receive any payout if the company's debts exceed its assets.
Winding up is a complex legal and financial process that can have significant consequences for all parties involved. It's important to seek professional legal and financial advice when considering winding up a company.
3. CONTENTS
2 Getting the Deal Through – Transfer Pricing 2016
Albania5
Andi Pacani
Boga Associates
Australia9
Hugh Paynter
Herbert Smith Freehills
Tony Frost and Richard Vann
Greenwoods Herbert Smith Freehills
Austria16
Andreas Damböck and Harald Galla
LeitnerLeitner
Brazil21
Clarissa Giannetti Machado and Thiago Del Bel
Trench, Rossi e Watanabe Advogados
China27
Matthew Murphy, Yu Du and Fei Dang
MMLC Group
Ecuador34
María Fernanda Saá-Jaramillo, Misael Ruiz and
Juan Carlos Peñafiel
Bustamante Bustamante Law Firm
Germany38
Ingo Kleutgens and Susan Günther
Mayer Brown LLP
Greece43
Fotodotis Malamas
M P Bernitsas Law Offices
Indonesia49
Wahyu Nuryanto, Lilik F Pracaya and Zulhanief Matsani
MUC Consulting
Ireland54
Joe Duffy
Matheson
Italy59
Raul-Angelo Papotti, Paolo Giacometti and Filippo Molinari
Chiomenti Studio Legale
Japan65
Atsushi Fujieda and Shigeki Minami
Nagashima Ohno Tsunematsu
Mexico70
Ricardo León-Santacruz and Guillermo Villaseñor-Tadeo
Sanchez Devanny Eseverri, SC
Turkey76
Erdal Ekinci
Esin Attorney Partnership
United Kingdom 81
Dominic Robertson
Slaughter and May
United States 86
Jason M Osborn and Jonathan L Hunt
Mayer Brown LLP