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Participation Exemption for Foreign Dividends in Ireland: Revenue Guide
How the Irish participation exemption for foreign dividends works for corporation tax: who can claim, the qualifying conditions in outline and how the claim is made.
Restriction and Disqualification of Directors in Ireland: What the Law Says
What restriction and disqualification of directors mean in Ireland under the Companies Act 2014, how each arises, who enforces them and how to check the registers.
Summary Approval Procedure and Reducing Share Capital in Ireland
How the summary approval procedure works for reducing share capital in Ireland: the court alternative, directors' declaration, auditor's report, resolution and CRO filing.
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Company Share Buybacks in Ireland: Purchasing a Company's Own Shares
How a company share buyback works in Ireland: the Companies Act 2014 prohibition, authority and funding rules, treasury shares, CRO filings and tax questions.
Crowdfunding in Ireland: EU Rules and the Central Bank's Role
How the EU crowdfunding regulation works in Ireland: who is covered, how the Central Bank authorises providers, and what it says on advertising and investor documents.
Payment Institutions and E-Money in Ireland: Central Bank Authorisation Guide
How payment institutions and e-money institutions are authorised in Ireland, what the Central Bank assesses, and what safeguarding and AML duties follow.
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Credit Unions in Ireland: Central Bank Regulation and Governance
How the Central Bank regulates credit unions in Ireland: the Handbook, governance structure, lending framework, fitness and probity and reporting.
Business Finance Supports in Ireland: SBCI, Enterprise Ireland and Government Schemes
How SBCI and Enterprise Ireland differ, how businesses reach their support, and where tax incentives fit. No rates or amounts, because they change.
Carbon Tax in Ireland: Revenue Compliance for Businesses and Business Fuel
How carbon tax is collected in Ireland on liquid fuels, natural gas and solid fuel, who accounts for it, and what businesses should check, per Revenue.
Vehicle Registration Tax (VRT) in Ireland: What Businesses Need to Know
How VRT works for business vehicles in Ireland: registration, categories, OMSP, dealers, and the VAT interaction, based on Revenue's own pages.
The General Anti-Avoidance Rule (GAAR) in Ireland: What Revenue Says
What the general anti-avoidance rule covers, how Revenue says it applies, and how protective notifications work, based on Revenue's own guidance.
Receivership in Ireland: What a Receiver Does and How It Differs from Liquidation
Who appoints a receiver, what a receiver does, what the company must file and disclose, and how receivership differs from liquidation under Irish law.
Universal Social Charge in Ireland: What Employers and Payroll Need to Know
What the Universal Social Charge is, whose pay it covers, how employers deduct it through PAYE and where to find current exemptions and rates on Revenue's pages.