An article contributed by Brian Duffy has been published in Volume 43, Number 2 of the Bloomberg BNA Tax Planning International Review. The article is entitled “The Irish Companies Act 2014—Tax Aspects”.  The Irish Companies Act 2014 (the ‘‘Act’’), which came into force on June 1, 2015, consolidates and simplifies existing company law in Ireland in a user-friendly and accessible manner. It also introduces some significant changes, many of which will be of benefit to Irish registered companies and other businesses. This article examines some of the changes brought about by the Act as they relate to tax matters. A pdf of the article can be viewed here.