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The European Communities (Cross-Border Mergers) Regulations 2008 (implementing Directive 2005/56/EC on Cross-Border Mergers) facilitate mergers between Irish companies and those located elsewhere in the European Union (and those EEA States that have implemented the Directive).

A discussion on the taxation of dividends, Irish FATCA compliance, an overhaul to Irish company law, and the recent Irish Budget announcement and Ireland’s implementation of the new Transfer Pricing Regime.