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The Companies Registration Office (CRO; Irish: An Oifig um Chlárú Cuideachtaí) registers and incorporates companies in Ireland and files their annual returns. [1] The CRO has a number of core functions: [2] The incorporation of companies. The receipt and registration of post incorporation documents.
Experian plc – the first UK corporate tax inversion to Ireland in 2016, however almost all of Experian's business is U.S.–based, so it is unlikely to return to the UK. [p] Tesco (Ireland) Tesco is not in Ireland for any tax-related reason; Tesco (Ireland) is the Irish holding company for Tesco plc's large network of Irish grocery stores.
To incorporate a company in the UK, the following documents, together with the registration fee, [8] must be sent to the Registrar of Companies: Form IN01; The articles of association; The memorandum of association; The memorandum of association states the name of the company, the registered office and the company objectives.
A public limited company (legally abbreviated to PLC or plc) is a type of public company under United Kingdom company law, some Commonwealth jurisdictions, and Ireland.It is a limited liability company whose shares may be freely sold and traded to the public (although a PLC may also be privately held, often by another PLC), with a minimum share capital of £50,000 and usually with the letters ...
It is also sometimes referred to as company registration. These terms are both also used when incorporating a business in the Republic of Ireland. Under UK company law and most international law, a company or corporation is considered an entity that is separate from the people who own or operate the company. [1]
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This system remains today, with a separate Registrar of Companies for England and Wales, Scotland, and Northern Ireland; [22] 'Companies House' is merely a brand adopted by the registrars. [23] Company registration in Scotland commenced in 1856, with the first company registered being the Daily Bulletin Company Limited, a newspaper publisher. [24]
As of November 2018, Ireland's corporate tax system is a "worldwide tax" system, with no thin capitalisation rules, and a holding company regime for tax inversions to Ireland. [93] Ireland has the most U.S. corporate tax inversions, and Medtronic (2015) was the largest U.S. tax inversion in history. [99]