In Ireland, an Alternate Director is an individual appointed by a board member to fulfill the duties of the primary director when they are temporarily unable to do so due to reasons such as illness or travel. The alternate director temporarily assumes the powers and responsibilities of the primary director, acting on their behalf.

Key Aspects and Requirements for Alternate Directors in Ireland:

1. Appointment and Authority

In Ireland, shadow directors are individuals who, without holding an official director position, exert significant influence over the board’s decisions and the company’s activities. The concept of a shadow director is covered under the Companies Act 2014, which regulates the duties and responsibilities of such individuals.

1. Definition of a Shadow Director

In Ireland, Nominee Directors are directors appointed to represent the interests of third parties (e.g., shareholders or a parent company) on the board of directors. These directors act in accordance with legal requirements and are regulated by the Companies Act 2014. Nominee directors must fulfill their fiduciary duties to the company, even if they are appointed on behalf of external interests.

1. Definition of a Nominee Director

Under Irish law, particularly the Company Act 2014, Independent Directors play a vital role in promoting transparency and accountability within companies. Here’s a detailed overview of the role, duties, and legal requirements for Independent Directors according to Irish legislation:

1. Role of Independent Directors

Under Irish law, Non-Executive Directors hold a crucial position in corporate governance. According to the Company Act 2014, the role of non-executive directors is defined by their duties and responsibilities concerning the company. Here are the key aspects to consider:

1. Role and Responsibilities

In Irish corporate law, Executive Directors are critical figures who play a dual role in the company’s day-to-day management and strategic direction. Here’s a detailed overview based on Irish law:

Role and Responsibilities

To provide a detailed analysis of different types of directors in Ireland and their responsibilities, we refer to the Companies Act 2014. This law outlines the main types of directors, their authority, and obligations. Below is an expanded overview based on the law and regulatory acts:

1. Executive Directors

The Value-Added Tax (VAT) invoice must show:

• the date of issue
• a unique sequential number
• the supplier’s full name, address and registration number
• the customer's full name and address