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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.
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This document provides information about the Employment Law Review Ninth Edition, including details about the editor, publisher, and various law firms that contributed chapters. It lists the different country-specific chapters that are included in the review and provides basic publisher information such as copyright and contact details.
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Private Client partner, John Gill and Private Client senior associate, Lydia McCormack co-author the Ireland 2019 chapter of the International Comparative Legal Guide to Private Client.
The Employment Law Review, tenth edition, Ireland chapterMatheson Law Firm
Matheson's Head of Employment Law Bryan Dunne, and senior associate Alice Duffy, co-author the Irish Chapter of Law Business Research's tenth edition of The Employment Law Review.
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.
Matheson partners Sharon Daly and April McClements, and senior associate Laura Pelly co-author the Ireland chapter for The Insurance Disputes Law Review, First Edition.
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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.
This document provides information about the Employment Law Review Ninth Edition, including details about the editor, publisher, and various law firms that contributed chapters. It lists the different country-specific chapters that are included in the review and provides basic publisher information such as copyright and contact details.
The International Comparative Legal Guide: Private Client 2019Matheson Law Firm
Private Client partner, John Gill and Private Client senior associate, Lydia McCormack co-author the Ireland 2019 chapter of the International Comparative Legal Guide to Private Client.
The Insurance and Reinsurance Law Review Sixth EditionMatheson Law Firm
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This document provides information about the 10th edition of the Public Competition Enforcement Review publication. It lists the editor, Aidan Synnott, and publisher, Law Business Research Ltd. The publication contains chapters written by experts in different jurisdictions worldwide and covers topics related to competition law enforcement. It is intended to provide an overview of developments in competition policy and law at both a national and international level.
For an updated overview of Competition law and State Aid enforcement in Norway, check out Odd Stemsrud's contribution to the 2018 edition of The Public Competition Review (The Law Reviews).
Bryan Dunne, head of the Employment Group, and Bláthnaid Evans, associate in the Employment Group, co-wrote the Ireland chapter for The Employment Law Review, Seventh Edition.
Reproduced with permission from Law Business Research Ltd. This article was first published in The Employment Law Review, Seventh Edition.
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This chapter discusses international investigations in Ireland. It notes that Ireland is generally perceived as having a low level of corruption and as being a secure place to do business. However, Ireland has been criticized for its lack of enforcement in areas like corporate governance and white-collar crime. In response, the Irish government published measures in 2017 to strengthen its response to corporate misconduct. Several of these measures have since been introduced, such as a new corruption offenses act. The chapter also outlines recommendations from a 2018 law reform report, including establishing a corporate crime agency and introducing deferred prosecution agreements. It concludes by noting the increased regulatory oversight and enforcement in Ireland in recent years.
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This document provides an overview and summary of the Private Equity Review, Seventh Edition, which is an annual publication that provides an overview of the private equity legal and regulatory regimes in various countries. It includes information on the editor, Stephen L Ritchie, and the publisher, Law Business Research Ltd. It also lists the various legal reviews published by Law Business Research and acknowledges the law firms that assisted in the preparation of this publication.
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.
Partner Helen Kelly and Senior Associate Ronan Scanlan of the EU, Competition and Regulatory Group co-author the Ireland chapter for Getting the Deal Through: Merger Control 2019.
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Do you have questions in relation to the M&A transactional requirements and procedures governing Irish publicly listed companies? Do you want to keep updated on current trends and proposals for reform in this space? Madeline McDonnell (Corporate Partner) and Susan Carroll (Corporate Senior Associate) answer these questions and more in the 2019 Ireland Chapter of Getting the Deal Through: Public M&A.
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This document provides an introduction and table of contents for The Real Estate Law Review, 4th Edition. It was edited by David Waterfield and published by Law Business Research Ltd in February 2015. The Review contains chapters on real estate law and practice in 35 different jurisdictions around the world, written by expert local practitioners. It is part of the larger series of annual law reviews published by Law Business Research covering various legal topics.
The Complex Commercial Litigation Law Review 2019, Ireland Matheson Law Firm
Commercial Litigation and Dispute Resolution partners, Julie Murphy-O'Connor, Claire McLoughlin and Karen Reynolds co-author the 2019 Ireland chapter of the Complex Commercial Litigation Law Review.
Employment in Ireland is regulated by an extensive statutory framework, much of which finds its origin in European Community law. The Irish Constitution, the law of equity and
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Sharon Daly, Head of the Insurance Disputes team and April McClements, Partner in the Insurance Disputes team co-author the Ireland chapter for The Class Actions Law Review Second Edition. This chapter includes an introduction to the class actions framework in Ireland, the last year in review, the class actions procedure in Ireland and cross-border issues.
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