Gain in-depth insights and practical guidance on the structuring and management of business entities in Ireland with our comprehensive resources. Designed for legal professionals, this topic uncovers the nuances of various Irish business vehicles, from private limited companies to partnerships and beyond. Enhance your expertise with detailed analysis and stay ahead in the ever-evolving corporate landscape.
EU Law Analysis: On 26 February 2025, the Commission published the first of its omnibus simplification packages containing a proposal to substantially...
Ireland-Corporate analysis: This article, written by Ciaran Flynn, Head of Governance and Consulting Services, and Emma Hickey, Associate Director,...
Ireland—Commercial & Corporate analysis: This article, written by A&L Goodbody’s EU, Competition & Procurement Team, notes that in a line of recent...
Law360: Ireland's corporate tax receipts in the near term may see a boost after a pharmaceutical group front-loaded exports to the US ahead of...
Ireland—Designated activity company (DAC)What is a designated activity company?A designated activity company (DAC) is provided for by Part 16 of the...
Ireland—Public limited company (PLC)What is a public company limited by shares?A public company limited by shares (PLC) is a legal entity which is...
This Precedent is a governing law clause, sometimes known as an applicable law clause or a choice of law clause. The governing law clause is...
This precedent provides a simple template for the sole director of a private company limited by shares to pass one or more written resolutions.The...
Ireland—Designated activity company (DAC)What is a designated activity company?A designated activity company (DAC) is provided for by Part 16 of the Companies Act 2014 (Ireland) (CA 2014 (IRL)), and is defined as:•a private company limited by shares with the capacity, including the power, to do only
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
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