ARTICLE · 13 OCTOBER 2011

Ireland’s Holding Company Regime

Arthur Cox

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Ireland has become one of the most attractive locations for the establishment of regional, intermediate and top holding companies of both listed and private multinational groups that are seeking to optimise their operational and fiscal performance.

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Ailish Finnerty

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Ireland has become one of the most attractive locations for the establishment of regional, intermediate and top holding companies of both listed and private multinational groups that are seeking to optimise their operational and fiscal performance. Key reasons for Ireland's popularity are its favourable holding company tax regime; the fact that it is an onshore EU jurisdiction with a good network of double tax treaties and trade agreements; its developed corporate legal system; and the professional and administration services that are available locally.

TAX ATTRIBUTES OF THE IRISH HOLDING COMPANY REGIME

Double Tax Treaty Network

Holding companies resident in Ireland are able to take advantage of the extensive network of double tax treaties between Ireland and other countries worldwide. To date Ireland has signed 63 double tax treaties, including treaties between Ireland and the United States, Canada, Australia and China and all EU member states and

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