3.7.3.1 CompaniesWhere a company ceases to be resident in
Ireland, a deemed disposal of its assets arises for tax
purposes.94 This deemed disposal gives rise to
a capital gains tax charge. Asse...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.