Ms Jeanette Doonan:

We introduced changes to the resident provisions which were effective from 1 January 2015, which would effectively eradicate statelessness. Those provisions whereby a company would be automatically regarded as resident on foot of being incorporated in Ireland are deferred for certain companies that were already in existence prior to 2015, so they will have up until 2020.

However, if one is not resident anywhere, one will be regarded as resident in Ireland from 2015.