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 | In the event that a company is being formed to carry on two or more activities within the State, the particulars to be furnished in the declaration are those relating to the principal activity which the company is being formed to carry on in the State. |
| Companies are required to file returns of income within 9 months of the end of the accounting period of the company. |
| All companies incorporated in Ireland after 11 February 1999 are regarded as resident in Ireland, with the exception of companies resident in another tax treaty country or actually carrying on a trade in Ireland. |
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