CPDStore Ireland

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 course sets 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. 

Michael O’Scathaill covers 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.