On November 1, the Texas-headquartered computer giant Dell completed the spin-off of VMware. By floating its specialist cloud software division, Michael Dell’s group was able to strengthen its balance sheet and refocus on hardware, whether end-user products under the Dell brand or servers and data centre equipment supplied by its EMC division. Prior to the spin-off, however, the group reorganised the complex corporate structure routing its international business through Ireland. As previously reported, subsidiaries operating in Cork, Dublin and Limerick were ready to operate in a post-double Irish tax world when VMware went its separate way.  Now Dell Products, EMC…

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