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  2. Corporation tax in the Republic of Ireland - Wikipedia

    en.wikipedia.org/wiki/Corporation_tax_in_the...

    In November 2017, Irish economist David McWilliams writing in The Irish Times quoted that the U.S. BEA statistics implied U.S. multinationals in Ireland paid an effective tax rate of 3.27% on Irish registered pre-tax income of $106,789 million in 2013, and 3.38% on Irish registered pre-tax income of $108,971 million in 2014, due to "a myriad of ...

  3. Companies Act 2014 - Wikipedia

    en.wikipedia.org/wiki/Companies_Act_2014

    The Companies Act 2014 (No. 38 of 2014) [1] was signed into law by President Michael D. Higgins on 23 December 2014 to regulate companies under Irish law. It was a consolidating and reforming piece of legislation, incorporating many of the provisions of the previous Companies Act 1963–2012 listed below.

  4. Taxation in the Republic of Ireland - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_Republic...

    In June 2017, Ireland's CT system was ranked as one of the world's largest Conduit offshore financial centers (OFCs) (i.e. places that act as links to tax havens), [14] in March 2018 the Financial Stability Forum ranked Ireland as the 3rd largest Shadow Banking OFC, [15] and in June 2018 tax academics calculated that Ireland was the world's ...

  5. Ireland as a tax haven - Wikipedia

    en.wikipedia.org/wiki/Ireland_as_a_tax_haven

    Two of the world's main § Leaders in tax haven research, estimated Ireland's effective corporate tax rate to be 4%: James R. Hines Jr. in his 1994 Hines–Rice paper on tax havens, estimated Ireland's effective corporate rate was 4% (Appendix 4); [29] Gabriel Zucman, 24 years later, in his June 2018 paper on corporate tax havens, also ...

  6. The Companies Act, 2013 - Wikipedia

    en.wikipedia.org/?title=The_Companies_Act,_2013&...

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  7. Designated activity company - Wikipedia

    en.wikipedia.org/wiki/Designated_activity_company

    A designated activity company (Irish: Cuideachta Ghníomhaíochta Ainmnithe) or DAC is a form of company in Ireland created by the Companies Act 2014.Like a limited company, designated activity companies have limited liability. [1]

  8. State-sponsored bodies of the Republic of Ireland - Wikipedia

    en.wikipedia.org/wiki/State-sponsored_bodies_of...

    On 21 January 2006 The Irish Times reported that the ESB and BGE will also move to plc status, however, both companies remained in government hands and never went to plc status. Under the draft Broadcasting Bill 2006 RTÉ and Telefís na Gaeilge would have become companies limited by guarantee , however the final Broadcasting Act 2009 retained ...

  9. Companies Registration Office (Ireland) - Wikipedia

    en.wikipedia.org/wiki/Companies_Registration...

    In 2019, the Register of Beneficial Ownership was introduced into Ireland. That was implemented on the back of the EU’s Fourth Anti-Money Laundering Directive, which essentially requires all member states to hold adequate, accurate and current information of all beneficial owners. A beneficial owner is someone who owns more than 25% of a company.