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Briefing - Tax Group (Cross-Border Mergers), Autumn 2009

  • 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). European limited companies that are capable of merger under national law can merge into Irish registered companies or vice versa, with the merging company ceasing to exist on completion of the merger. As a result, the Regulations have permitted true “mergers” for the first time under Irish law providing a new way for Irish companies to make or receive a transfer of assets and liabilities to or from companies in other European/EEA jurisdictions.
  • 18.11.2009