Resident company is taxed on its worldwide income and capital gains. It excludes most distributions received from other Irish-resident companies. A non-resident company operating through its Irish Branch is taxed on the profits obtained from that branch only and capital gains arising on the disposal of assets connected with the branch. To be a resident company in Ireland, it must be centrally managed and controlled in Ireland. A company which is incorporated in Ireland will be automatically considered resident in Ireland for tax purposes from 2015.
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