Income tax on Relevant Payments for Small Companies

Relevant payments include annual payments, patent royalties, certain interest payments. Income tax payable on relevant payments is due for payment by a limited company when the preliminary tax is due and payable. If the corporation tax liability is under €200,000 in the prior year, the Company is defined as small company. To determine this, income … Read more Income tax on Relevant Payments for Small Companies


Beneficial Ownership Register is expected to be in place by end of 2017. Beneficial Ownership of Companies and Industrial and Provident Societies The Department of Finance will issue a Statutory Instrument appointing a registrar of the central Beneficial ownership register in the near future. The Registrar of Companies is expected to take this on as … Read more CENTRAL BENEFICIAL OWNERSHIP REGISTER


Each Company must set up a beneficial ownership register The beneficial ownership register comes under Article 30 of the 4th EU Anti-Money Laundering Directive. It requires all EU Member States to legislate  around beneficial ownership information for companies and legal entities. There are two stages to this process: As of 15 November 2016 Companies and … Read more BENEFICIAL OWNERSHIP REGISTER