Citypaper Category: Citypaper

Frustration of Contracts in the Context of Covid-19

Frustration of Contracts in the Context of Covid-19

Frustration of Contracts in the Context of Covid-19 Frustration of Contracts in the Context of Covid-19 where contractual obligations can no longer be performed as a result of unforeseen circumstances that are beyond the control of either party. In the event there is no “force majeure” clause in a contract, […]

Revenue Releases Guidance on 'Hybrid Mismatches'

Revenue Releases Guidance on ‘Hybrid Mismatches’

Revenue Releases Guidance on ‘Hybrid Mismatches’ Revenue Releases Guidance on ‘Hybrid Mismatches’ tax rules. The guidance from Revenue explains the anti-hybrid rules included the first and second EU Anti-Tax Avoidance Directives (ATAD 1 and ATAD 2), which EU states were required to adopt in January 2019 and January 2020. Find […]

Budget 2021

Budget 2021

Budget 2021 In the latest City Paper we outline the key measures, from a Tax and Corporate Tax perspective, of Budget 2021. The Government have implemented a lot of changes on the back of the Covid-19 pandemic. Find out more and download our latest CityPaper.

IRELAND AS A HOLDING COMPANY LOCATION

Ireland as a Holding Company Location

Ireland as a Holding Company Location Due to changes in Irish government fiscal policy over several years, Ireland has become a favoured location for holding companies for many US & UK international trading corporations. Find out why and the benefits in this CityPaper.

Irish Companies Memo 2020

Irish Companies Memo 2020

Irish Companies Memo 2020 Irish companies can be used for a variety of trading and licensing activities. Ireland is a member of the EU and has adopted the Euro but it remains a low tax jurisdiction relative to the majority of other European countries. For these reasons Ireland remains a […]

Directors' Compliance Statements - An Overview

Directors’ Compliance Statements – An Overview

Directors’ Compliance Statements – An Overview The Companies Act 2014 imposes an obligation on directors of all PLCs and large private companies to make an annual compliance statement in the Directors’ Report that forms part of the company’s statutory financial statement. Find out more in this CityPaper.