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The process of issuing residency certificates in PDF format started in Republic of Ireland in 2017. This type of issuing residency certificates is especially significant for digital companies with European headquarters in mentioned country. Domestic authoritites were informed by authorised bodies of Republic of Ireland that these certificates are the evidence of coporate resideny and registration for corporate income tax. Therefore, although there is no addressing on the Double Tax Treaty, these certificates can be considered relevant for double taxation. (Ministry of Finance Opinion, No. 430-00-45/2017-04, 18/10/2017)

Residency certificates of companies ”Google” and ”Facebook”

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