Course Details

Over the past number of years, a number of changes have been introduced to the Irish tax code that have served to enhance the attraction of Ireland as a place in which to establish group holding companies. As a result, the Irish holding company regime has become particularly attractive. While it is commonly assumed that this regime is targeted at large multinational enterprises (MNEs), and while it has proven attractive to such MNEs, it is sometimes overlooked that domestic enterprises and SMEs can also avail of the benefits. This webinar will set out the principal tax treatments and benefits of holding company structures and how they may be used both by domestic and multinational enterprises. It will then set out some of the key hallmarks that make the Irish holding company regime attractive in a global context. By attending this course, practitioners will have an awareness of the key features of the Irish holding company regime, its attractions and any weaknesses in the regime. This will assist practitioners when advising clients on corporate structures and will be also be useful when advising in the area of inward investment.

 

Michael O’Scathaill will cover the following topics during this presentation:


• An overview of the main commercial, as well as tax benefits of holding company structures.

• Ongoing tax benefits of group structures, including group relief for losses, payments and asset transfers, and the tax-efficient flow of dividends, foreign and domestic.

• Using a holding company to finance subsidiary companies and tax reliefs thereon.

• Tax-efficient disposal of subsidiaries by a holding company.

• The key hallmarks of the Irish holding company regime that make it competitive in a global context.

 

By attending this session, attendees will have an awareness of the key tax issues of relevance to holding company structures, the principal benefits of such structures and the circumstances in which it may be opportune to use a holding company. They will also have an awareness of the main hallmarks that make the Irish holding company regime an attractive one in a global context.

 

This session will be of particular interest to tax advisers who advise clients on corporate structuring and in the area of inward investment.

 

Course Level: Intermediate

 


CPD Course Speaker

Crowe Ireland

Michael O'Scathaill

Michael is a director in the firm’s tax department. He holds a Bachelor of Commerce degree from the NUI and is a Chartered Accountant (FCA) and an AITI Chartered Tax Advisor.

Michael manages a varied and interesting portfolio of corporate and personal tax clients from a range of sectors including food & beverage, retail, insurance, construction and waste management. He has a strong relationship with his clients and works closely with them to deliver a service that meets their commercial as well as their taxation requirements.