Irish Tax Authorities definition
Examples of Irish Tax Authorities in a sentence
When a repurchase request has been submitted by an investor who is or is deemed to be an Irish Resident or a person Ordinarily Resident in Ireland or is acting on behalf of an Irish Resident or person Ordinarily Resident in Ireland, the Company shall deduct from the Repurchase Proceeds an amount which is equal to the tax payable by the Company to the Irish Tax Authorities in respect of the relevant transaction.
When CRS is implemented into Irish law, the Company will be required to provide certain information to the Irish Tax Authorities about investors resident or established in jurisdictions which are party to CRS arrangements (which information will in turn be provided to the relevant tax authorities).
It should be noted that a Relevant Declaration is not required to be made where the Shares, the subject of the application for subscription or registration of transfer of Shares, are held in a Recognised Clearing and Settlement System so designated by the Irish Tax Authorities.