The lowdown: Company models
Brian Purcell is president of the Institute of Certified Public Accountants in Ireland
Companies that were private limited companies at the commencement of the Companies Act 2014 on June 1, 2015 now have the option to convert their company type to one of the new company models provided for by the act.
These include “LTD”, private company limited by shares, or “DAC”, designated activity company).
Applying to the LTD company type are the following provisions:
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