An Introduction to Irish Company Law

An Introduction to Irish Company Law

Author: Gráinne Callanan

Publisher: Gill Education

Published: 2015-08-21

Total Pages: 336

ISBN-13: 9780717158454

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Fourth edition of this popular introductory textbook for students, which is fully revised and updated to reflect the new landscape of company law following the introduction of the COMPANIES ACT 2014. NEW TO THIS EDITION: Restructured and rewritten to reflect the format and content of the Companies Act 2014, with particular focus on the new model private company limited by shares and the key changes in relation to the following: New types of companies Transition arrangements New form constitution for private companies limited by shares New optional statutory default provisions to replace Table A New capital maintenance rules Codification of directors' fiduciary duties Additional statutory duties for directors New decision making procedures for members Provisions for revising financial statements New summary approval procedure for restricted activities All key cases since the last edition Increased emphasis on standard company law modules on undergraduate Law, Business and Accountancy Programmes Covers the core areas of company law in Ireland Designed to help students understand the principles of Company Law Written in a clear and concise style SUITABLE FOR Students of company law in undergraduate law and business programmes at universities, institutes of technology and other third-level Institutions Those taking professional accountancy examinations THE AUTHOR Grainne Callanan, BCL, LLM, MBS, Cdip (A&F) has been a lecturer in company and insolvency Law at Waterford Institute of Technology for over 20 years. She has a number of publications in the field of company law. She was previously employed in the corporate banking sector.


The Lion's Gate

The Lion's Gate

Author: Steven Pressfield

Publisher: Black Irish Entertainment LLC

Published: 2014-06-04

Total Pages: 609

ISBN-13: 1936891298

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"A brilliant look into the psyche of combat. Where he once took us into the Spartan line of battle at Thermopylae, Steven Pressfield now takes us into the sands of the Sinai, the alleys of Old Jerusalem, and into the hearts and souls of soldiers winning a spectacularly improbable victory against daunting odds.” —General Stanley McChrystal, U.S. Army, ret.; author of My Share of the Task June 5, 1967. The nineteen-year-old state of Israel is surrounded by enemies who want nothing less than her utter extinction. The Soviet-equipped Egyptian Army has massed a thousand tanks on the nation’s southern border. Syrian heavy guns are shelling her from the north. To the east, Jordan and Iraq are moving mechanized brigades and fighter squadrons into position to attack. Egypt’s President Nasser has declared that the Arab force’s objective is “the destruction of Israel.” The rest of the world turns a blind eye to the new nation’s desperate peril. June 10, 1967. The Arab armies have been routed, ground divisions wiped out, air forces totally destroyed. Israel’s citizen-soldiers have seized the Gaza Strip and the Sinai Peninsula from Egypt, the Golan Heights from Syria, East Jerusalem and the West Bank from Jordan. The land under Israeli control has tripled. Her charismatic defense minister, Moshe Dayan, has entered the Lion’s Gate of the Old City of Jerusalem to stand with the paratroopers who have liberated Judaism’s holiest site—the Western Wall, part of the ruins of Solomon’s temple, which has not been in Jewish hands for nineteen hundred years. It is one of the most unlikely and astonishing military victories in history. Drawing on hundreds of hours of interviews with veterans of the war—fighter and helicopter pilots, tank commanders and Recon soldiers, paratroopers, as well as women soldiers, wives, and others—bestselling author Steven Pressfield tells the story of the Six Day War as you’ve never experienced it before: in the voices of the young men and women who battled not only for their lives but for the survival of a Jewish state, and for the dreams of their ancestors. By turns inspiring, thrilling, and heartbreaking, The Lion’s Gate is both a true tale of military courage under fire and a journey into the heart of what it means to fight for one’s people.


Irish Business and Society

Irish Business and Society

Author: John Hogan

Publisher: Gill & Macmillan Ltd

Published: 2010-10-29

Total Pages: 551

ISBN-13: 0717155366

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A collection of stimulating essays exploring the wide-ranging debates surrounding the relationship between business and society in 21st century Ireland. Wide-ranging, diverse and thought-provoking contributions from leading business researchers, economists, sociologists and political scientists from Ireland and abroad probe five central themes: the making and unmaking of the Celtic Tiger; governance, regulation and justice; partnership and participation; the nature of Irish borders in Ireland, Europe and the wider world; and interests and concerns in contemporary Ireland. Irish Business and Society takes a critical look at Ireland as one of the most open and globally integrated economies in the world, with the activities of Irish and Irish-based foreign business impacting on both national and international societies and businesses; discusses the relationships between business and society within the context of the wider Irish and European, political economy; presents the Irish economic decisions and conditions that precipitated the current recession in Ireland and the resultant lessons to be learned; and examines the relationship between Irish business and society today, contemplating how it might develop into the future. Essential reading for students of Irish Business, Economics, Sociology and Politics, those taking Irish Studies courses and anyone interested in contemporary Ireland. The contributors are: Nicola Timoney, Frank Barry, Mary P. Murphy, William Kingston, Niamh M. Brennan, Rebecca Maughan, Roderick Maguire, Gillian Smith, Conor McGrath, Connie Harris Ostwald, Kevin O'Leary, Jesse J. Norris, Olice McCarthy, Robert Briscoe, Michael Ward, Helen Chen, Patrick Phillips, Mary Faulkner, John O'Brennan, Mary C. Murphy, Breda McCarthy, Marian Crowley-Henry, John McHale, Kate Nicholls, Gary Murphy, Geoff Weller, Jennifer K. DeWan, Patrick Kenny, Gerard Hastings, Margaret-Anner Lawlor, Karlin Lillington, John Cullen


The Law of Companies

The Law of Companies

Author: Thomas B. Courtney

Publisher: Bloomsbury Publishing

Published: 2017-01-11

Total Pages: 2928

ISBN-13: 1784510440

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The fourth edition of the leading company law textbook, provides the most authoritative and comprehensive commentary on Irish company law following the commencement of the Companies Act 2014. The Companies Act 2014 makes the most far-reaching and fundamental changes to Irish company law in two generations, putting forward a radically different approach whereby the private company limited by shares will become the new model company. The structure of the fourth edition of this highly regarded title mirrors this new Act. The Act comprises over 1,448 Parts and represents the modern statement of the law applicable to the formation of companies, administration and management to their winding up and dissolution, incorporating the rights and duties of their officers, members and creditors. The Act commences on 1 June 2015 and introduces significant changes for companies operating in Ireland. This work has been expanded and revised to account for these legislative changes and important case law. As chairperson of the Company Law Review Group, whose recommendations greatly informed the new Act and as a leading practitioner of company law, Tom Courtney has a unique insight to the new legislation, its purpose and interpretation.The fourth edition is virtually a complete re-write and at approximately 2,900 pages it is some 400 pages longer than the last edition. Fully updated to take account of the dozens of judgments from the Irish and UK courts that have been delivered since the previous edition as well as the new statutory provisions, the fourth edition of The Law of Companies is a 'must have' for all practitioners, students and users of Irish company law.


Corporations and Partnerships in Ireland

Corporations and Partnerships in Ireland

Author: Irene Lynch Fannon

Publisher: Kluwer Law International B.V.

Published: 2024-01-18

Total Pages: 377

ISBN-13: 9403500689

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Derived from the renowned multi-volume International Encyclopaedia of Laws, this practical analysis of the law of business formations in Ireland provides quick and easy guidance on a variety of corporate and partnership considerations such as mergers, rights and duties of interested parties, stock exchange rules, labour laws, and takeovers. Lawyers who handle transnational business will appreciate the explanation of local variations in terminology and the distinctive concepts that determine practice and procedure. A general introduction covering historical background, definitions, sources of law, and the effect of international private law is followed by a discussion of such aspects as types of formation, capital, shares, management, control, liquidation, mergers, takeovers, holding companies, subsidiaries, and taxation. Big companies, various types of smaller entities, and partnerships are all covered in turn. These details are presented in such a way that readers who are unfamiliar with specific terms and concepts in varying contexts will fully grasp their meaning and significance. Thorough yet practical, this convenient volume puts the information necessary for corporations to compete effectively at the user’s fingertips. An important and practical tool for business executives and their legal counsel interested in engaging in an international partnership or embarking on corporate expansion, this book will prove a valuable time-saving tool for business and legal professionals alike. Lawyers representing parties with interests in Ireland will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative business law.


The Intellectual Property Holding Company

The Intellectual Property Holding Company

Author: Jeffrey A. Maine

Publisher: Cambridge University Press

Published: 2017-12-07

Total Pages: 311

ISBN-13: 1107128269

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This book investigates how some corporations have avoided tax liability with intellectual property holding companies, and how different constituencies are working to stop them.


Ireland in International Tax Planning

Ireland in International Tax Planning

Author: Charles Haccius

Publisher: IBFD

Published: 2004

Total Pages: 1399

ISBN-13: 9076078742

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Revised and updated edition providing the introduction to Irish tax legislation, along with an explanation of the effect of treaty relief. The discussion of treaties includes practical comparison with the OECD Model Convention and the effect on treaty relief of the Constitution of Ireland. Follows practical discussion of Ireland's tax breaks, beginning with a discussion of the circumstances in which a company resident or carrying on business in Ireland qualifies for the 12.5% rate of corporation tax, and continuing with the issues of the tax efficient establishment and financing of a trading presence in Ireland, whether through a subsidiary or a permanent establishment or both. Possible tax planning opportunities are then discussed, both long standing tax breaks such as relief for artists and inventors, forestry, bloodstock and foreign domiciliaries, and opportunities such as those arising from the exercise of an employment in Ireland and the employment of crew members employed on ships or aircraft by an Irish resident company. The book also discusses transfer pricing and anti-avoidance provisions both in the Irish domestic tax legislation and in tax treaties.


Ireland

Ireland

Author: International Monetary Fund. European Dept.

Publisher: International Monetary Fund

Published: 2018-06-28

Total Pages: 62

ISBN-13: 1484363876

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This Selected Issues paper estimates the cyclical position of the Irish economy. Assessing the business cycle in Ireland is complicated by the open character of its labor market and large presence of globally active multinationals. However, analysis suggests that the Irish economy is in the midst of a cyclical upswing. All methods suggest a positive output gap in 2017, while the labor market shows signs of upward wage pressures, as net immigration has been weak so far. These signs are consistent with a cyclical upswing, amid strong estimated potential output growth, and point to risks of a boom-bust cycle, should the economy continue to push the growth momentum.