Ireland has confirmed that the changes to residency rules that are intended to deal with the problem of mismatches between treaty partner countries have so far not affected any company’s residence status. The reform which was in the 2014 Finance Bill had the aim of preventing a situation where a company would not be resident in any country. The rules apply from 24 October 2013 for companies incorporated on or after that date and from 1 January 2015 for those incorporated before 24 October 2014.