ABSTRACT
The appointment of a liquidator will purport, on its face, to apply to all the affairs of a company. This would suggest that an Irish liquidator should be competent to take possession of and realise all the assets of the company, wherever situate. In practice this depends on whether the relevant authorities or third parties in other jurisdictions are willing to recognise the fact that the company is in liquidation and the status of the liquidator. It cannot be assumed, merely because he has been properly appointed under Irish company law, that his appointment will be recognised worldwide.
