The legal form of such arrangements, whether through a branch or a subsidiary with a legal personality, is not the determining factor in that respect.
Ní hí foirm dhlíthiúil na bunaíochta sin, cibé acu an brainse nó fochuideachta a bhfuil pearsantacht dhlíthiúil aici í, an toisc chinntitheach ina leith sin.