Irish Resident means “Irish Resident” as defined in the section entitled “TAXATION”.

Irish Resident means, unless otherwise determined by the Directors, any person who is Ordinarily Resident in Ireland or Resident in Ireland, as defined in the “Taxation” section of the Prospectus;

Examples of Irish Resident in a sentence

However, any investor who is an Irish Resident or who is not an Irish Resident but whose Shares are attributable to a branch or agency in Ireland may still have a liability to account for Irish tax on a distribution or encashment, redemption or transfer of their Shares.Where Shares are held in a Recognised Clearing System, the obligation falls on the investor (rather than the Company) to self-account for any tax arising on a chargeable.
Thus the Company will not have to deduct any Irish taxes on such payments regardless of whether they are held by an investor who is an Irish Resident, or whether a non-resident investor has made a Relevant Declaration.
In such circumstances the investor must file an Irish tax return and pay the appropriate tax (at the rate set out below) to the Revenue Commissioners.In the absence of a Relevant Declaration being received by the Company or Equivalent Measures being in place, there is a presumption that the investor is an Irish Resident and the Company would be obliged to pay tax on the occasion of a chargeable event.

More Definitions of Irish Resident

Irish Resident means any person resident in Ireland or ordinarily resident in Ireland

Irish Resident means any company resident or other person resident or ordinarily resident, in the Republic of Ireland for the purposes of Irish tax.

Irish Resident means any person resident in Ireland or ordinarily resident in Ireland other than an Exempt Irish Resident (as defined in the Taxation section of the Prospectus);

Irish Resident means any company resident, or other person resident or ordinarily

Irish Resident means in the case of:

Irish Resident for the present purposes means:

Irish Resident in the case of an individual, means an individual who is resident in Ireland for tax purposes;