TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Requirement to have an EEA resident director – letter to Tánaiste

Section 137 of the Companies Act 2014 requires an Irish-registered company to have at least one EEA-resident director, which until the 31 December 2020 could include a UK (including NI) resident director. Following correspondence with the CRO, we wrote to the Tánaiste Leo Varadkar last month to seek clarification on the impact (if any) that the Trade and Cooperation Agreement concluded between the EU and UK has on this requirement, and whether NI resident directors in particular will be recognised as meeting this condition.