text: The International Comparative Legal Guide to: A practical cross-border insight into corporate tax work Published by Global Legal Group, with contributions from: Arqués Ribert Junyer Advocats Avanzia Taxand Limited Baker Tilly Klitou and Partners Business Services EOOD Blackwood & Stone LP Blake, Cassels & Graydon LLP Boga & Associates Cases & Lacambra Čipčić-Bragadin and Associates in cooperation with Tax Advisory TUK Ltd. Concern Dialog law firm Dobrinescu Dobrev SCA Domański Zakrzewski Palinka Greenwoods & Herbert Smith Freehills K&D Law Firm Lenz & Staehelin LEX Law Offices Ludovici Piccone & Partners Maples and Calder Mayer Brown International LLP MIM Law Nagashima Ohno & Tsunematsu P+P Pöllath + Partners SBH Law Office Schindler Attorneys Sele Frommelt & Partners Attorneys at Law Ltd. Slaughter and May SMPS Legal SSH Advisors Stavropoulos & Partners Law Office T. P. Ostwal & Associates LLP, Chartered Accountants Tirard, Naudin Totalserve Management Limited VdA Vieira de Almeida Wachtell, Lipton, Rosen & Katz Waselius & Wist 14th Edition Corporate Tax 2018 ICLG ICLG TO: CORPORATE TAX 2018 WWW.ICLG.COM 123 © Published and reproduced with kind permission by Global Legal Group Ltd, London Chapter 20 1 Tax Treaties and Residence 1.1 How many income tax treaties are currently in force in your jurisdiction? As of August 2017, 73 treaties have been signed, of which 72 are in force. 1.2 Do they generally follow the OECD Model Convention or another model? Generally speaking, they follow the OECD Model. 1.3 Do treaties have to be incorporated into domestic law before they take effect? Yes, but a number of Irish domestic provisions, including certain exemptions from withholding tax, take effect immediately a treaty is signed. 1.4 Do they generally incorporate anti-treaty shopping rules (or "limitation on benefits" articles)? No, other than in respect of certain treaties such as the treaty with the US. Additionally, the OECD's Base Erosion and Project Shifting project recommended that members include in their double tax treaties a limitation-on-benefits test and/or a principal purpose test ("PPT") as a condition for granting treaty relief. This recommendation will be implemented by means of a multilateral instrument ("MLI"). The MLI was signed by Ireland on 7 June 2017 and Ireland has indicated that it will include the PPT in its treaties. Ireland's double tax treaty with another country will be modified by the MLI where both treaty partners have ratified the MLI. 1.5 Are treaties overridden by any rules of domestic law (whether existing when the treaty takes effect or introduced subsequently)? No, Irish double tax treaties prevail over domestic law. As noted under question 1.3, certain domestic exemptions mirror the treaty relief and indeed may be more favourable and apply before a treaty comes into force. 1.6 What is the test in domestic law for determining the residence of a company? A company is resident in Ireland if it is incorporated in Ireland or, if not Irish-incorporated, is centrally managed and controlled in Ireland. This test is based on case law and focuses on board control, but is a question of fact based on how decisions of the company are made in practice. If a company incorporated in Ireland is managed and controlled in a treaty state, it may be regarded as resident in that other state under the "tie-breaker" clause of Ireland's double taxation treaty ("DTT") with that state. 2 Transaction Taxes 2.1 Are there any documentary taxes in your jurisdiction? Generally a document is chargeable to stamp duty, unless exempt, where the document is both: ■ listed in Schedule 1 to the Irish Stamp Duties Consolidation Act 1999 (the principal head of charge is a transfer of any Irish property); and ■ executed in Ireland or, if executed outside Ireland, relates to property situated in Ireland or to any matter or thing done or to be done in Ireland. The transferee is liable to pay stamp duty and a return must be filed and stamp duty paid within 45 days of the execution of the instrument. Stamp duty is charged on the higher of the consideration paid for, or the market value of, the relevant asset at the following rates: ■ Shares or marketable securities: 1%. ■ Non-residential property: 2%. ■ Residential property: 1% on consideration up to EUR 1 million and 2% on the excess. There are numerous reliefs and exemptions including: ■ Group relief on transfers between companies where transferor and transferee are 90% associates at the time of execution and for two years afterwards. ■ Reconstruction relief on a share-for-share exchange or share-for-undertaking transaction, subject to meeting certain conditions. ■ Exemptions for transfers of intellectual property, of non-Irish shares and land, loan capital, aircraft and ships. David Burke Andrew Quinn Maples and Calder Ireland 124 WWW.ICLG.COM ICLG TO: CORPORATE TAX 2018 © Published and reproduced with kind permission by Global Legal Group Ltd, London Ireland Maples and Calder Ireland Excise duty applies at varying rates to mineral oils, alcohol and alcoholic beverages, tobacco products and electricity, and will also apply to certain premises and activities (e.g. betting and licences for retailing of liquor). There is an insurance levy on the gross amount received by an insurer in respect of certain insurance premiums. The rate is 3% for non-life insurance and 1% for life insurance. There are exceptions for re-insurance, voluntary health insurance, marine, aviation and transit insurance, export credit insurance and certain dental insurance contracts. 3 Cross-border Payments 3.1 Is any withholding tax imposed on dividends paid by a locally resident company to a non-resident? Dividend withholding tax at 20% applies to dividends paid to nonresident persons. However, a number of exemptions apply in that case, including where payments are made to: ■ persons resident in an EU Member State (other than Ireland) or a country with which Ireland has concluded a DTT ("EU/ treaty state"); ■ companies ultimately controlled by persons who are resident in an EU/treaty state; and ■ companies whose shares are substantially and regularly traded on a recognised stock exchange in an EU/treaty state or where the recipient company is a 75% subsidiary of such a company or is wholly owned by two or more such companies. 3.2 Would there be any withholding tax on royalties paid by a local company to a non-resident? Royalties are not generally subject to withholding tax unless paid in respect of an Irish patent. No withholding tax will apply to royalties paid to a resident of an EU/treaty state or paid between "associated companies" in the EU. It is Irish Revenue's administrative practice since 2010 not to charge withholding tax on royalties payable under a licence agreement executed in a foreign territory which is subject to the law and jurisdiction of a foreign territory (subject to the Irish company's obtaining advance approval from Revenue). 3.3 Would there be any withholding tax on interest paid by a local company to a non-resident? Payments of "yearly" interest by an Irish corporation to a nonresident are normally subject to withholding tax at 20%. There are wide exemptions from this requirement, the most notable of which include payments: ■ between "associated companies" under the EU Interest and Royalties Directive; ■ by a company in the ordinary course of its trade or business to a company resident in an EU/treaty state (provided the payments do not relate to an Irish branch or agency of the lender), where that state imposes a tax that generally applies to interest receivable in that state by companies from sources outside that state; ■ on quoted Eurobonds; or ■ by an Irish "section 110 company" to a person resident in an EU/treaty state, other than where it relates to an Irish branch or agency. 2.2 Do you have Value Added Tax (or a similar tax)? If so, at what rate or rates? VAT is a transaction tax based on EU directives as implemented into Irish law. It is chargeable on the supply of goods and services in Ireland and on goods imported into Ireland from outside the EU. Persons in business in Ireland generally charge VAT on their supplies, depending on the nature of the supply. The standard VAT rate is 23% but lower rates apply to certain supplies of goods and services, such as 13.5%, e.g. on supplies of land and property, and 0%, e.g. on certain food and drink, books, and children's clothing. 2.3 Is VAT (or any similar tax) charged on all transactions or are there any relevant exclusions? The application of VAT to a supply of goods or services depends on the place of supply of those goods or services. For example, business-to-business supplies of services take place where the recipient is established. The supply of the following goods and services is exempt from VAT: most banking, insurance and financial services; medical services; education and training services; and passenger transport. The transfer of certain assets of a business between accountable persons is not subject to VAT where the assets constitute an undertaking capable of being carried on independently. 2.4 Is it always fully recoverable by all businesses? If not, what are the relevant restrictions? VAT incurred will generally be recoverable as long as it is incurred by a taxable person (a person who is, or is required to be, VATregistered) for the purpose of making taxable supplies of goods and services. VAT incurred by a person who makes exempt supplies is not recoverable. Where a taxable person makes exempt and nonexempt or non-business supplies, VAT recovery will be allowed in respect of the non-exempt supplies only. However, if the VAT incurred cannot be attributed to either (for example, general overheads), the VAT must be apportioned between the taxable and exempt supplies. 2.5 Does your jurisdiction permit "establishment only" VAT grouping, such as that applied by Sweden in the Skandia case? No. Irish Revenue is still considering the implications of the decision. 2.6 Are there any other transaction taxes payable by companies? Certain taxes, including interest withholding tax, dividend withholding tax, professional services withholding tax and relevant contract tax, may be payable depending on the nature of the transaction and the type of business carried on by the parties to the transaction. 2.7 Are there any other indirect taxes of which we should be aware? Customs duties are payable on goods imported from outside the EU. ICLG TO: CORPORATE TAX 2018 WWW.ICLG.COM 125 © Published and reproduced with kind permission by Global Legal Group Ltd, London Ireland Maples and Calder Ireland 4 Tax on Business Operations: General 4.1 What is the headline rate of tax on corporate profits? Ireland has two rates of corporation tax, a 12.5% rate and a 25% rate. The 12.5% rate applies to the trading profits of a company which carries on a trade in Ireland. There is no precise definition of what constitutes a trade for this purpose. As a general rule, it would require people on the ground in Ireland carrying out real economic activity on a regular or habitual basis, and normally with a view to realising a profit. The corporation tax rate of 25% applies in respect of passive income, profits arising from a possession outside of Ireland (i.e. foreign trade) and profits of certain trades such as dealing in or developing land and mineral exploration activities. 4.2 Is the tax base accounting profit subject to adjustments, or something else? A company's profits for tax purposes will follow its accounts, provided that they are prepared in accordance with generally accepted accounting principles, subject to specific adjustments required by Irish tax legislation. 4.3 If the tax base is accounting profit subject to adjustments, what are the main adjustments? Revenue expenses which are not incurred wholly and exclusively for the purposes of the trade are not deductible from the company's taxable profits. While depreciation of assets is not generally deductible, tax depreciation can be taken into account for "plant and machinery" and "industrial buildings" subject to meeting certain conditions. It is possible to carry forward trading profits arising from the same trade and surrender losses from group companies to reduce taxable profits. 4.4 Are there any tax grouping rules? Do these allow for relief in your jurisdiction for losses of overseas subsidiaries? Yes. Companies can be grouped for different tax purposes (but are not taxed on the basis of consolidated accounts). For loss relief and capital gains tax ("CGT") purposes, a group consists of a principal company and all its effective 75% subsidiaries, provided that both the principal and subsidiary company are EU or EEA resident. An Irish company will be allowed relief for losses in an Irish subsidiary and for losses in an overseas subsidiary provided the loss is not available for use by the overseas subsidiary. Capital losses cannot be surrendered between members of a CGT group. Capital assets may be transferred between group members on a no gain / no loss basis. This has the effect of postponing liability until the asset is transferred outside the group or until the company holding the asset is transferred outside the group. Payments between members of a 51% group can be made without withholding. 3.4 Would relief for interest so paid be restricted by reference to "thin capitalisation" rules? There are no "thin capitalisation" rules applicable in Ireland. It is nonetheless possible in certain limited cases that the interest may be reclassified as a distribution preventing such interest from being tax-deductible. 3.5 If so, is there a "safe harbour" by reference to which tax relief is assured? This is not applicable in Ireland. 3.6 Would any such rules extend to debt advanced by a third party but guaranteed by a parent company? This is not applicable in Ireland. 3.7 Are there any other restrictions on tax relief for interest payments by a local company to a nonresident? Interest is generally deductible if provided for as an expense in the accounts of the company, and is incurred wholly and exclusively for the purposes of its trade. Subject to meeting certain conditions, interest incurred in lending money to a trading or rental company or in acquiring shares in a trading or rental company or a holding company of such a company, should also be deductible. Tax relief for interest might not be available where it is paid for acquiring shares in or lending to a connected company or for the purposes of acquiring a trade or business of that or another connected company (irrespective of the payee's country of residence). While the new EU anti-tax avoidance directive contains certain restrictions on borrowing costs, it is not expected to be implemented in Ireland until 2024. 3.8 Is there any withholding tax on property rental payments made to non-residents? Withholding tax applies at a rate of 20% on rent paid directly to a non-resident landlord in respect of Irish situate property (payable to Irish Revenue by the tenant). The appointment of an Irish tax-resident agent by the non-resident landlord to collect rental payments on his behalf excludes the application of withholding tax on the rent altogether. 3.9 Does your jurisdiction have transfer pricing rules? Yes, Ireland has had transfer pricing rules since 2011 and these apply to arrangements entered into between associated companies where one of them carries on a trade. If an arrangement is not made at arm's length, an adjustment will be made to the trading profits to reflect an arm's length amount. The Irish tax legislation refers to the OECD Transfer Pricing Guidelines for the interpretation of the arm's length principle. There is an exemption for small and medium-sized enterprises. 126 WWW.ICLG.COM ICLG TO: CORPORATE TAX 2018 © Published and reproduced with kind permission by Global Legal Group Ltd, London Ireland Maples and Calder Ireland 5.4 Does your jurisdiction impose withholding tax on the proceeds of selling a direct or indirect interest in local assets/shares? Where a company disposes of Irish real estate, or shares deriving more than 50% of their value from Irish real estate, for a consideration exceeding €500,000, or in the case of residential property exceeding €1,000,000, the purchaser is obliged to withhold 15% of the sales proceeds unless the purchaser obtains a CG50 clearance certificate from Irish Revenue. Such certificate will be issued where the vendor is resident in Ireland, the CGT has been paid or no CGT arises. 6 Local Branch or Subsidiary? 6.1 What taxes (e.g. capital duty) would be imposed upon the formation of a subsidiary? No taxes would be imposed. 6.2 Is there a difference between the taxation of a local subsidiary and a local branch of a non-resident company (for example, a branch profits tax)? Yes. An Irish-resident subsidiary would pay corporation tax on its worldwide income and gains, whereas a branch would be liable to corporation tax only on the items listed in question 6.3. The charge to Irish corporation tax only applies where the non-resident company is carrying on a trade in Ireland through the branch. A branch set up for investment purposes only, and not carrying on a trade, is not subject to Irish corporation tax, though certain Irish source income (mainly rent and interest) may be subject to income tax either through withholding or by way of income tax charge, subject to any available exemptions. A branch would not be subject to a branch profits tax. 6.3 How would the taxable profits of a local branch be determined in its jurisdiction? A non-resident company carrying on a trade though an Irish branch is subject to Irish tax on the following items: ■ the trading income arising directly or indirectly through or from the branch; ■ income from property or rights used by or held by or for the branch; and ■ such gains as, but for the Corporation Tax Acts, would be chargeable to capital gains tax in the case of a company not resident in Ireland. The profits subject to tax may arise from within Ireland and from abroad. 6.4 Would a branch benefit from double tax relief in its jurisdiction? Irish domestic legislation does not give treaty relief against Irish tax unless the person claiming credit is resident in Ireland for the accounting period in question. This means that the Irish branch of a non-resident company cannot claim treaty relief. Transfers between associated companies are exempt from stamp duty where certain conditions are met. It is possible to apply for a VAT grouping of companies established in Ireland that are under common control. Transactions between these companies are disregarded for VAT purposes. 4.5 Do tax losses survive a change of ownership? Tax losses may survive a change in ownership but there are rules denying the use of carry-forward losses in certain circumstances following such a change. 4.6 Is tax imposed at a different rate upon distributed, as opposed to retained, profits? A surcharge of 20% applies in respect of "estate and investment" income retained by "close" companies. In general terms, close companies are ones which are controlled by five or fewer people. A surcharge of 15% will also be applicable in respect of retained professional income in cases of close "professional" service companies. 4.7 Are companies subject to any significant taxes not covered elsewhere in this chapter – e.g. tax on the occupation of property? Other than "local" rates which may apply to the occupation of commercial property, no they are not. 5 Capital Gains 5.1 Is there a special set of rules for taxing capital gains and losses? Yes, there is a separate set of rules for computing capital gains. Those rules are broadly as follows: ■ costs of acquisition and disposal are deducted from disposal proceeds; ■ enhancement expenditure is generally deductible where such expenditure is reflected in the value of the asset; and ■ the application of capital losses carried forward may reduce the amount of gain. The rate of tax imposed upon capital gains is currently 33% and therefore differs from the rate imposed on business profits (12.5% for trading income, 25% for investment income). 5.2 Is there a participation exemption for capital gains? Where an Irish company disposes of shares in a company resident in Ireland or an EU/treaty state in which it has held at least 5% of the ordinary shares for more than 12 months, any gain should be exempt from CGT. The subsidiary must carry on a trade, or else the activities of the disposing company and all of its 5% subsidiaries taken together must amount to trading activities. 5.3 Is there any special relief for reinvestment? No, there is no such relief. ICLG TO: CORPORATE TAX 2018 WWW.ICLG.COM 127 © Published and reproduced with kind permission by Global Legal Group Ltd, London Ireland Maples and Calder Ireland tax on income and chargeable gains of its property rental business, provided it meets certain conditions as to Irish residence, listing of shares (on an EU stock exchange), derives 75% of its assets and profits from its property rental business, and distributes 85% of its property income by dividend to shareholders in each accounting period. Income tax can apply where a dividend is paid to a shareholder who holds at least 10% of the share capital or voting rights in the REIT. 9 Anti-avoidance and Compliance 9.1 Does your jurisdiction have a general anti-avoidance or anti-abuse rule? Ireland has a general anti-avoidance provision, section 811 of the Irish Taxes Consolidation Act 1997, the applicability of which was considered by the Irish Supreme Court in O'Flynn Construction Limited & Others v The Revenue Commissioners. Section 811 applies where Irish Revenue forms an opinion that a transaction gives rise to a tax advantage for the taxpayer, was not undertaken for any other purpose but obtaining that advantage, and would be a misuse or abuse of any relief sought by the taxpayer. 9.2 Is there a requirement to make special disclosure of avoidance schemes? Yes, Ireland has a mandatory disclosure regime for tax avoidance transactions similar to the regime in the UK. Section 817D – Section 817T of the Taxes Consolidation Act ("TCA") deal with the mandatory reporting of certain defined transactions. The regime aims to enforce promoters, advisors, and on occasion the clients who implement tax avoidance schemes, to inform Revenue of the details of such schemes. The promoter includes persons involved in designing, managing or marketing the transaction. The promoter is entitled to assert legal professional privilege when making the disclosure, subject to informing the taxpayer of its obligation to disclose the transaction directly to Revenue. Failure to comply can result in penalties determined by the court in amounts ranging up to a maximum of €4,000 plus €500 per day for each day the scheme remains unnotified after the due date for notification. 9.3 Does your jurisdiction have rules which target not only taxpayers engaging in tax avoidance but also anyone who promotes, enables or facilitates the tax avoidance? In addition to the mandatory disclosure regime, in June 2017 the European Commission proposed new tax transparency rules for intermediaries to help tackle tax abuse and ensure fairer taxation in the EU. The aim of the proposal is to tackle the central role played by intermediaries in international tax avoidance and evasion. The proposal focuses on intermediaries who actively design, promote and sell schemes with the specific aim of helping their clients to avoid taxation. 9.4 Does your jurisdiction encourage "co-operative compliance" and, if so, does this provide procedural benefits only or result in a reduction of tax? Yes, in January 2017 the Irish Revenue Commissioners ("Irish Revenue") relaunched its cooperative compliance framework ("CCF") for large cases division ("LCD") taxpayers. 6.5 Would any withholding tax or other similar tax be imposed as the result of a remittance of profits by the branch? No such tax would be imposed. 7 Overseas Profits 7.1 Does your jurisdiction tax profits earned in overseas branches? Profits in overseas branches are, as a general rule, taxed in Ireland because an Irish-resident company is subject to corporation tax on its worldwide profits. It is nonetheless generally possible to claim a tax credit for the foreign tax paid. 7.2 Is tax imposed on the receipt of dividends by a local company from a non-resident company? Dividends received from a non-resident company are generally taxed at 25% but the lower rate of 12.5% applies in many cases including where dividends are paid out of the "trading profits" of a company resident in an EU/treaty state or in a country which is a signatory to the Convention on Mutual Administrative Assistance in Tax Matters. In any event, tax credits can be claimed, up to the Irish corporation tax due, for: ■ withholding tax suffered on the dividend; and ■ underlying tax suffered on the trading profits out of which the dividend was paid. It is possible to pool and carry forward excess foreign tax credits and offset these against Irish corporation tax on other foreign dividends. 7.3 Does your jurisdiction have "controlled foreign company" rules and, if so, when do these apply? There are no controlled foreign company ("CFC") rules in Ireland except, in certain limited cases, for close companies. 8 Taxation of Commercial Real Estate 8.1 Are non-residents taxed on the disposal of commercial real estate in your jurisdiction? CGT arises on the disposal of commercial Irish real estate by nonresidents. 8.2 Does your jurisdiction impose tax on the transfer of an indirect interest in commercial real estate in your jurisdiction? CGT arises on the disposal of shares (other than shares quoted on a stock exchange) deriving their value, or the greater part of their value, directly or indirectly from Irish commercial real estate. 8.3 Does your jurisdiction have a special tax regime for Real Estate Investment Trusts (REITs) or their equivalent? Ireland introduced a REIT regime in 2013. A REIT is exempt from 128 WWW.ICLG.COM ICLG TO: CORPORATE TAX 2018 © Published and reproduced with kind permission by Global Legal Group Ltd, London Ireland Maples and Calder Ireland measures not existing in other OECD countries, such as a legislative GAAR (general anti-avoidance rule). 10.3 Does your jurisdiction support public Country-byCountry Reporting (CBCR)? Yes. Regulations implementing CBCR apply from 1 January 2016. Groups with an Irish presence and turnover exceeding €750,000,000 will need to prepare to implement the rules in 2016, and generate reports in 2017. 10.4 Does your jurisdiction maintain any preferential tax regimes such as a patent box? Ireland has recently introduced a "knowledge development box" ("KDB") which provides for an effective 6.25% tax rate on income from IP and software that was improved, created or developed in Ireland. Additionally, Ireland amended its legislation in relation to securitisation companies (section 110 TCA) in 2011 in advance of BEPS, to prevent certain possible cross-border "double non-taxation" results arising. The CCF is designed to promote open communication between Irish Revenue and larger taxpayers, reflecting the mutual interest in being certain about tax liabilities and ensuring there are no surprises in later reviews. It is entirely voluntary and does not result in a reduction of tax. 10 BEPS and Tax Competition 10.1 Has your jurisdiction introduced any legislation in response to the OECD's project targeting Base Erosion and Profit Shifting (BEPS)? In response to certain themes emerging from the BEPS consultation, Ireland amended its corporate tax residence rules in order to phase out the so-called "double Irish" structure used by certain multinational groups. It has also introduced country-by-country reporting and updated its transfer pricing legislation as recommended in the BEPS reports. 10.2 Does your jurisdiction intend to adopt any legislation to tackle BEPS which goes beyond what is recommended in the OECD's BEPS reports? No. Ireland's objective is to adopt best international practice. Preceding BEPS, Ireland already operated certain anti-avoidance Maples and Calder is a leading international corporate and finance law firm advising on the laws of the Cayman Islands, Ireland and the British Virgin Islands. The firm's affiliated organisation, MaplesFS, provides specialised fiduciary, corporate and administration services to finance vehicles and funds. With over 1,500 staff worldwide, the Maples group has offices in Bermuda, Boston, the British Virgin Islands, the Cayman Islands, Delaware, Dubai, Dublin, Hong Kong, London, Luxembourg, Montreal, the Netherlands, New York, San Francisco and Singapore. Established in 1967, Maples and Calder celebrates 50 years of award-winning excellence in 2017. David is a highly experienced tax specialist and advises on international transactions structured in and through Ireland. He works with companies, banks and investment funds and their advisors to structure and implement capital markets, structured finance, asset finance and funds transactions. David joined Maples and Calder in 2013 from an Irish corporate law firm. He trained in London and was Special Counsel in the London office of a New York law firm. David holds the Chartered Tax Advisor qualification in both the UK and Ireland. David Burke Maples and Calder 75 St. Stephen's Green Dublin 2 Ireland Tel: +353 1 619 2779 Email: firstname.lastname@example.com URL: www.maplesandcalder.com Andrew is Head of Tax at Maples and Calder. He is an acknowledged leader in Irish and international tax and advises companies, investment funds, banks and family offices on Ireland's international tax offerings. Andrew is Chairman of the Irish Debt Securities Association and also the International Fiscal Association. He is a member of the Tax Committee of the Law Society of Ireland and the Irish Funds Industry Association. Prior to joining Maples and Calder, Andrew was a senior partner with a large Irish law firm and, before that, a tax consultant with Ernst & Young. He is recommended by a number of directories including Chambers, The Legal 500, PLC Which Lawyer?, Who's Who Legal, World Tax, Best Lawyers, International Tax Review's World Tax Guide and the Tax Directors Handbook. Andrew has also been endorsed in Practical Law Company's Tax on Transactions multi-jurisdictional guide. Andrew Quinn Maples and Calder 75 St. Stephen's Green Dublin 2 Ireland Tel: +353 1 619 2038 Email: firstname.lastname@example.com URL: www.maplesandcalder.com


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League of Stickman is one of the best action games of the year. It has the best combat features where you can crush the enemies to death. You are provided with a variety of options to trash the enemies to death. League of Stickman gives you thrilling sensation like deadly combos, double-hits, and levitation.
League of Stickman apk requires Android version 2.3 and up to play the game smoothly on mobile devices. This game has been rated 4.3 on the Google Play Store, which means that the game is accepted by vast audience. Give it a shot if you are a lover of action games.
League of Stickman doesn't consume much space on your android device, and moreover, it doesn't consume much of your battery too. This game comes with in-app purchases, which costs you very less compared to other games on the Play Store.
One of the best things to talk about League of Stickman is its graphics. They are exceptionally well designed to play smoothly even on the lower version Android OS. They have stunning special effects and come with the best gaming experience.
|League of Stickman
|Dream Sky
|Android 2.3 and up
Features of League of Stickman APK
Before you start downloading this game, you need to get some information about it. So, here we have penned down all the details about the game so that you have enough information about the game even before you install and play. So, here are a few to go:
- All the characters in this game are designed based on the league champions.
- This has won the most anticipated action game of the year award. Moreover, one cannot experience the best in class action sequence in other games, which the League of stickman provides.
- It provides you the best visual experience. Guess what? This app doesn't require high level of Android version to get the visual experience. Even Android 2.3 version works fine for this game.
- The operation of this game is pretty much smooth. You can toggle between the master and the heroes and their 4 different skills.
- One of the best things about this game is that you can compete with teams and players around the globe. You have a country-based, friend-based and world leader board.
Download League of Stickman APK Latest Version (5.0.2)
Here we have provided the links to download League of Stickman apk app for android. You can download the file in two ways: one links to the play store where you need to download the app from Google servers and the other is through our servers.
Downloading the apk file of the League of Stickman app gives you an opportunity to uninstall the application anytime you want. In case your phone has been formatted or factory reset, still you can install this application on your smartphone by using the apk file present on your SD card.
To download the apk file of this application, just click on the download button provided below and select the location to store the file. Once you do this, the download process starts automatically.
In case you want to download the file from Google Play Store, then you can click on the Google Play Store link provided below.
How to Install League of Stickman Apk on Android?
If this is the first time you are trying to install the League of Stickman apk file on your android device, don't worry. Here we have penned down the step by step guide to download the android app on your smartphone. Just follow the steps mentioned below:
- Firstly, head on to the settings of your android smartphone.
- In the settings page, you can find an option called "Security settings".
- Just click on the security options and there you can find an option called "Unknown sources".
Tap on the option to enable the unknown sources option.
- Once you enable the unknown sources option, you would be able to install the League of Stickman file on your android smartphone.
In this manner, you can install the game on your android phone.
How to Play League of Stickman?
First of all, download the League of Stickman on your android device using the download link provided above. Then follow the installation process.
Once you open the game, you are popped with a set of instructions on how to collect the points and how to attack your competitor.
Once you are through the instructions, play the tutorial mode to understand how to attack your opponent.
Once this is done, you can start playing the real game, collect points and upgrade your levels one after the other.
To summarize, League of Stickman is one of the best action games you need to give a shot. The in-app purchases of this game are very cheap and one need not burn a hole in their pocket to upgrade their levels.
By downloading the League of Stickman game from our servers, they can avoid the in-app purchases because the game we provide is already modded and one can easily get unlimited gems and coins in the game.
If you still have any issues with the downloading and installing of League of Stickman apk file, do let us know in the comment section below. We would respond to you as soon as we see the query. Hope you install this game and start fighting against your rivals. You might have played many action games on your android phone. But, League of Stickman is quite different compared to other action games. You have more heroes to unlock and more to team up with. You can choose your own team in this game and start fighting against the opponent.


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If you plan on traveling to Villeurbanne from Angers by Train and Bus, Combitrip shows all prices, schedules and duration for your convenience. Thinking of taking a trip from Angers to Villeurbanne? Use Combitrip for all your travel planning. Various travel options are available and your trip will be taken care of from start to your destination. The travel from Angers to Villeurbanne takes around 7 hours 56 minutes by car. When choosing a transportation for average distance trips, both train and air travel are good choices especially when costs and time of travel have been taken into account. Use Combitrip to find the best train/air travel choice for your trip. Carshare, taxis, subways, local buses, and the likes are the modes of transportation Combitrip would advice for shorter trips. To make wise travel decisions, use Combitrip! Connecting flights from multiple major international airports are the modes of transportation Combitrip would recommend for very long-haul trips. Combitrip also suggests to always check all routes and all airlines to save on your long-haul flight. There is no need to check another website anymore since Combitrip checks all routes, all modalities, and all operators to provide you the best tickets. If you are having a challenge figuring out the best, cheapest, and most efficient airports or stations to use, Combitrip can help you with that just by entering your specific departure and destination. Combitrip helps you look for the places where you can get the best yet cheapest tickets.
The nearest train station to the center of Angers is located at 1.9 km (7 minutes by car) distance and is called Angers St Laud. More train stations near Angers. The nearest airport to Angers is located at 25.1 km (27 minutes by car) and is called Angers Loire Airport. More airports near Angers.
The nearest train station to the center of Villeurbanne is located at 1.3 km (6 minutes by car) distance and is called Villeurbanne. More train stations near Villeurbanne. The nearest airport to Villeurbanne is located at 18.4 km (21 minutes by car) and is called Lyon Saint-Exupery Airport. More airports near Villeurbanne.
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Black Cat Capitulo
Black Cat Capitulo is free HD wallpaper. This wallpaper was upload at December 19, 2018 upload by admin in .You can download it in your computer by clicking resolution image in Download by size:. Don't forget to rate and comment if you interest with this wallpaper.
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Heys 26 Inches, Britto New Day
Blowout Sale! Free Shipping Included! Save 65% on the Heys 26 Inches, Britto New Day by Heys at BG Tour Info. MPN: 16049-6918-26. Hurry! Limited time offer. Offer valid only while supplies last. The Art of Modern Luggage - Britto's A New Day Spinners are part of a Limited Edition Series of luggage. Born in Brazil, Romero Britto is a
Product Description
The Art of Modern Luggage - Britto's A New Day Spinners are part of a Limited Edition Series of luggage. Born in Brazil, Romero Britto is a Florida-based neo-pop artist, painter, serigrapher, and sculptor. Combining elements of pop art and graffiti painting, Britto's signature style is recognized worldwide. The Britto - A New Day Spinners are sure to turn heads with their prismatic and joyful designs, bringing luggage to a new dimension. The vibrant luggage prints are protected by a layer of clear coat which also gives it a beautiful glossy shine. As with all Heys luggage, the Britto - A New Day Spinners are incredibly lightweight, and feel even lighter when you roll them on their ultra-smooth 360 degree Hinomoto spinner wheels. This four wheel spinner system spreads the weight evenly allowing for effortless rolling in different terrains. The 26" comes with a built-in TSA lock, and features a zippered expansion system allowing for an extra 20% in packing capacity. When opened, the Britto - A New Day Spinners reveal their inner beauty with a fully lined interior and buckled divider with mesh pocket. Also available in a 3 pc set.
Features & Highlights
- Made of polycarbonate composite and has a zipper-released expansion system that allows for an extra 20% in packing capacity
- Has a lightweight aluminum push-button telescopic handle system with multi-stage locking heights
- 360 degree hinomoto spinner wheels allow for effortless motion in different terrains
- Features a fully-lined interior with zippered divider, buckled compression straps and zippered pockets
- 26x18x10.5. VOLUME- 87 L - (When Expanded)
Additional Information
|Heys Luggage
|Britto New Day
|Part Number:
|Heys Luggage
|Heys Luggage
|Item Weight:
|9.18 pounds
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|18 x 10.5 x 10.5 inches
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|11 pounds
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|20.75 x 15 x 15 inches


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PICKETBERG ROAD — The Boer invaders are receiving all possible aid from the Dutch farmers short of active participation. Horses and food are readily placed at their disposal and every information is given them. The Boer boast that the present incursion is only a big patrol, preparatory to an invasion in force by General De Wet.Continue reading the main story
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Estonia poker
Estonia Poker
Содержание статьи:
Estonian Poker Champs VLOG
ОтзывыWhat they did instead is to allow poker companies to let their regulated players play on the main sites, and they were the first country to do this, although this has since been copied by several other countries, and is now the preferred way of running regulated online poker, although there are still several European countries that still stubbornly cling to the ring fencing concept in spite of a lot of their players choosing to play at unregulated sites so they can play at the main poker rooms.
Plan your yearly VPP goals with Rakeback.
The number of casinos has gone down a little since its peak in and today there are 75 different casinos operating in this very small country, which still is pretty amazing.
But inEstonia removed that regulatory requirement. First up, you probably know them already — PokerTracker and Holdem Manager are by far the most popular poker tools — but may not have heard the two companies recently merged.
The regulatory body overseeing online gaming in Estonia is the Estonian Tax and Customs board. Rakeback increases your winnings from online poker as you continually earn money back from every raked hand or tournament you play. This law was updated in and in particular looked to address the issue of online gambling which had not been dealt with in the original gambling act.
While playing online poker is not illegal in Estonia, the government has blocked the internet domains of some unlicensed operators, although not very efficiently. None Tax on Operator s: So in online gambling became regulated, and Estonia ended up taking a rather wise approach to it, particularly with regard to online poker, and for starters allowed foreign companies to participate, which has not always been the case as far as regulated poker in some other European countries.
Online gaming licenses can be obtained through the Estonian Tax and Customs Board. Many players earn a living wage from rakeback alone.
Be first to hear of new promotions. The operating license, which relates to the specific online games offered, is issued for up to five years.
PokerStars obtained the assets of Full Tilt Poker as part of its agreement with the US Department of Justice and re-opened the online room for real money play in some regulated EU countries on Nov 6th, Service providers were liable to face fines up to 40, Kroons for not blocking unlicensed sites. Popular 11 Online Poker Tools to Boost Your Winrate August 20th, First up, you probably know them already — PokerTracker and Holdem Manager are by far the most popular poker tools — but may not have heard the two companies recently merged.
This in turn boosts rakeback earnings. The sites are based offshore e. No Full Tilt Poker in Estonia?
Do I need a VPN? Regulated Tax on Players: None — Estonian players share tables with players in other countries in the same combined playerpool.
How Much Cash Back Will I Earn?
For the initial download, a VPN be necessary. Operators need two licenses to do business in Estonia. The activity license verifies the company is reliable and will conform to the requirements of the Gambling Act.
InEstonia opened up its market to offshore operators. France, Italy and Spain are.
Правда или развод?
Promotions Poker Promotions Bonus Codes. Estonia has also attempted blocking bank transfers to unlicensed sites as well as advertisement restrictions.
Estonia Takes A Novel and Wise Approach To Online Poker One of the real considerations when coming up with its online gambling regulations was to ensure that the regulations complied with the mission of the European Union, given that Estonia is a member. Poker Rooms Americas Cardroom View all rooms.
Как не надо делать
Once the online market was legalized, Estonia started blocking unlicensed gambling sites offering their services to Estonian citizens. So in Pokerstars.
Online poker is legal in Estonia although some website domain names are censored. If any users attempted to access a foreign-based gambling site, they were automatically directed to the Estonian Tax and Customer Department.
So the country may be small but gambling here is very big to say the least. Initially, the idea was to only offer online gambling licenses to Estonian companies, but the authorities here quickly thought better of this and shortly afterward opened things up to foreign based companies as well.
Featured Promotions
As shown in the table above Estonian players are not segregated from the rest of the international PokerStars playerpool in the way e. The calculator will compute your expected daily, weekly, and monthly cash back depending on the stakes and tables you input. Where Can I Play?
After install it is no longer necessary to use a VPN although some grinders continue to do so if playing over public wifi, for extra security. It is nontransferable and granted for an unspecified amount of time.
The casinos here are on the smaller side, but there are so many of them, with 40 in Tallinn alone, the capital and largest city, although 12 different cities in Estonia have casinos located in them. Inonly Estonian-owned operators were allowed to offer online gaming. Estonia Poker Laws Estonia Poker Laws During the time that Estonia was part of the USSR, gambling was prohibited, although there was still a fair bit of gambling in the country, including several illegal casinos.
Estonia Poker Laws
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ThunderBolt writes:
'Repeating well-worn clichés isn't an inherently novel idea. The cliché-ridden '80s throwback has become a cliché in itself and is so overdone that it takes something special to stand out. Mostly the videogame homages are in the form of the decade's games and done by small teams. They are love letters to 8-bit design, all the good memories of a simpler time made current through a humble development process. Far Cry 3: Blood Dragon's instead follows filmic influences and is made by a larger team under a major publisher, a rare breed of throwback that paves the way for experimental budget releases in the downloadable space. When it works, Blood Dragon makes even the most clichéd concept feel new.'


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Palma Violets Tickets, Tour Dates & Concerts 2018 / 2019 ♫
Palma Violets are an English indie rock band hailing from London. Formed in 2011, the band is fronted by Samuel Fryer and Chilli Jesson - who both sing, and play guitar and bass respectively - as well as keyboard-player Jeffrey Peter Mayhew and drummer William Martin Doyle.


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Air Force loses freshman forward Garrett Thibodeaux to UTSA
For many freshmen enrolling during the summer gives them the opportunity to get acclimated to a new school while also going through workouts with their teammates. That process is of even greater importance at the service academies, where newcomers are getting used to college life that's more demanding than your standard college campus.
Start the conversation, or Read more at MSNBC.
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How Autodesk Used Generative Design to Optimize Its Office Space
Autodesk chose to test constraints associated with optimizing their interior work environment in the Toronto office.
The constraints were things like load bearing walls, elevator shafts, hallways run by the building management, and HVAC systems. The parameters governing the placements of each office part were:
- Adjacency preference—a score of how near a desk is to things the user wants to be near
- Work style preference—a measurement comparing a team's space with their wants (e.g., Is it quiet or more social and which do they prefer?)
- Buzz—a measurement of how spread out high activity zones are to maximize their use
- Productivity—a measurement of how distracting an area might be
- Daylight—a measurement of how much natural light an area receives
- Views of outside—a measurement of how much a desk can see out of nearby windows
"These are the goals we looked into, but we also explored other goals," said Benjamin. "Each generative design system had a slightly different set of design goals and geometry constraints.… Each system came with 10,000 design options.… That was a fascinating part of the design process.… How do you translate what you want out of the project into a set of measurable goals? What is included in generative design?"
The Autodesk office houses many different teams, each of whom would have their own preferences for their work area. These work areas are dubbed "neighborhoods." The boundaries of these neighborhoods could be moved to a certain extent, but were really used to guide the software to make working spaces for each team.
As each neighborhood would house a team, each team had to codify its preference for its office in various surveys.
Each neighborhood in the office has a different look and feel. A team with a need to engage in a lot of collaboration would likely end up with a neighborhood that has a more open concept. A team that is heads down on details will likely see more cubicles or office doors in its neighborhood. A team that works on testing and building physical equipment will likely see more of a workshop space than an office. And, of course, that workshop neighborhood will likely be located closer to the collaborative team's neighborhood than the heads-down team, which needs a quiet space, after all.
"We had some teams or employees ask, 'Why is my team here?' when they don't get a lot of sunlight," said Ramtin Attar, head of Design and Social Impact at Autodesk. "It's because your team said on the survey they preferred a dark or quiet space. They didn't realize how much it affected the results. Some even asked to change their inputs."


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