IRELAND
United Kingdom
Republic of Ireland
Dublin
Law and Practice Contributed by: Philip Tully, Emma Doherty, Geraldine Carr, Simon Shinkwin and Carlo Salizzo Matheson LLP
Contents 1. Legal System p.369 1.1 Legal System and Judicial Order p.369 2. Restrictions on Foreign Investments p.369 2.1 Approval of Foreign Investments p.369 2.2 Procedure and Sanctions in the Event of Non-Compliance p.370 2.3 Commitments Required From Foreign Investors p.370 2.4 Right to Appeal p.370 3. Corporate Vehicles p.370 3.1 Most Common Forms of Legal Entity p.370 3.2 Incorporation Process p.371 3.3 Ongoing Reporting and Disclosure Obligations p.371 3.4 Management Structures p.372 3.5 Directors’, Officers’ and Shareholders’ Liability p.372 4. Employment Law p.373 4.1 Nature of Applicable Regulations p.373 4.2 Characteristics of Employment Contracts p.373 4.3 Working Time p.374 4.4 Termination of Employment Contracts p.375 4.5 Employee Representations p.376 5. Tax Law p.376 5.1 Taxes Applicable to Employees/Employers p.376
5.2 Taxes Applicable to Businesses p.377 5.3 Available Tax Credits/Incentives p.379 5.4 Tax Consolidation p.380 5.5 Thin Capitalisation Rules and Other Limitations p.380 5.6 Transfer Pricing p.381 5.7 Anti-Evasion Rules p.381 5.8 Tariffs p.382 6. Competition Law p.383
6.1 Merger Control Notification p.383 6.2 Merger Control Procedure p.383 6.3 Cartels p.384 6.4 Abuse of Dominant Position p.385
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