WebMay 21, 2024 · Where a company pays tax is not merely based on where it is incorporated. If it has a business base in another country (what is called a permanent establishment), it will generally be subject to tax there. So one reason Ireland's 12% rate is attract is that Ireland is often also a good place from which to do business. WebTo incorporate a branch in Ireland, a set of legalised and authenticated corporate documents from the parent company are required to be filed with the Companies Registration Office in Ireland. This would usually consist of an Apostilled copy of the company’s certificate of Incorporation and the Memorandum and Articles of Association. …
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