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The A - Z of the Register of Beneficial Owners. With the Register of Beneficial Owners (RBO) filing deadline with the Central Register fast approaching, this issue of the Gatal Gazette looks at the complete A-Z of everything you need to know to ensure your Company remains compliant.

This issue of the Gatal Gazette is dedicated entirely to the Register of Beneficial Owners Central Register regulations introduced recently that affect all Irish incorporated companies. Directors and stakeholders of Irish companies will be hearing a lot about this subject in the coming months and our aim with this article is to highlight the main areas that you need to be familiar with under the principle of the 5 W’s, widely attributed to the writings of Aristotle, namely, Why? Who? What? When? and Where?

All Irish companies are required to have at least one board member that is tax resident in one of the 27 European Economic Area countries. There are two exceptions - this requirement does not apply to any company that for the time being holds an appropriate insurance bond or a Section 140 real and continuous economic link certificate.

The Companies (Amendment) Bill 2019 has just been published – its only purpose is to amend section 343 of the Companies Act 2014 with respect to the time periods allowed for filing a company's annual return. 

Benjamin Franklin is acknowledged as the author of this quote from the late 18th century and for a long time, he, like many of his works, was considered revolutionary and way ahead of his time.