Non-Resident Directors of Irish Companies

As far as I'm aware, a company can be registered in Ireland as long as it has a registered address here. If such a company had two directors both of whom are non-resident, do they actually pay tax in Ireland if they don't carry on any economic activity in this country yet the company trades in other countries? Does the company register for Irish VAT or corporation tax? Is there any reason why non-resident directors would wish to set up such a company?

There are many questions here across different tax heads.

Technically speaking if directors emoluments are paid, regardless of the residence of the company or the directors, PAYE should be applied.

If the company is tax resident in Ireland it will be liable to corporation tax on its profits and gains whether these are derived from Irish or foreign sources. Additionally the Irish company may have branches, a tax presence, in the other countries which may be liable to tax in those countries.

A company is required to register for VAT in Ireland it is making taxable supplies in Ireland (meaning if it selling goods or services that attract Irish Vat) that exceed the relevant threshold limits. There are other reasons why a company would register for VAT. A company is required to register for corporation tax once it commences to trade in Ireland or undertake other types of taxable activity.

Finally there are many reasons why Irish companies are used. Google "double Irish" and you will see some of them. Such advice is unlikely to be cheap and if you are looking for advice on the matter I would suggest that you narrow the scope of the questions in order to save you money on fees.

All of the above points (except VAT) are subject to particular provisions of double tax treaties which puts an additional layer of complexity to the subject.

You have asked very wide ranging questions that require detailed analysis if they are to explored properly.