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Ireland

Irish Finance Act 2008 – holding companies, securitisation, R&D and GAAR

By John Hickson, Partner, A&L Goodbody, Ireland

The recently enacted Irish Finance Act 2008 incorporated measures to improve Ireland’s holding company regime. Undoubtedly such changes will be of great relevance for any multinational group considering locating its holding company in Ireland. John Hickson details the changes to the Irish holding company regime as well as some other measures which have been introduced into Irish tax law by the Act and which are relevant to foreign corporations currently investing in, or considering investing in, Ireland.

 


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