
Issue 2, 2023
Published online in June 2023....
Issue 3, 2023
Published online in June 2023....
Published online in March 2023....
Published online in December 2022....
Lauren Clabby
Pat O’Brien
Tracey O’Donnell, Lydia McCormack
BL (Editor)
EY
PwC Ireland
Amanda-Jayne Comyn
Circulo
PwC Ireland
Deloitte Ireland LLP
Anne Hogan
McKeogh Gallagher Ryan
O’Connell Brennan
Deloitte Ireland LLP
Deloitte Ireland LLP
KPMG
BDO
Neil Phair
Phair & Co. Tax and
Business Advisors
PwC Ireland
Pat O’Brien outlines the background to and early years of an independent tax system in the new Irish State on the 100 year anniversary of its foundation....
George Thompson, Helen McGee and Pedro de Polignac outline how new legislation adopting the “authorised OECD approach” to the attribution of profits to branches of non-Irish-resident companies has been introduced, bringing additional...
Sybil Smyth provides an overview of the recently released Revenue guidance on the classification of foreign entities....
Jane Hughes explains some of the tax considerations for investors, as well as practical issues that may arise in returning a clawback of EII relief from a compliance point of view....
Colin Forbes and Jackie Coughlan consider the tax implications of remote working and provide an overview of recent Revenue updates relating to globally mobile employees....
Noreen Lynch offers a six-step framework to assist newly qualified CTAs with structuring tax research....
Feargal Kenzie takes a look the key considerations for tax practitioners arising from the revised Code of Practice for Revenue Compliance Interventions, effective from 1 May 2022....
Alan Heuston and James Quirke discuss the decision in Cintra Infraestructureas Internacional SLU v The Revenue Commissioners [2023] IEHC 72, where the High Court upheld a Tax Appeals Commission determination that the...
Eoin Tobin discusses the judgment of Twomey J in the High Court case of Egan, which considered the legal effect of a disclaimer in favour of a third party for the first...
Martin Phelan and Fiachra Ó Raghallaigh provide an overview of the UK First-tier Tribunal’s decision in Burlington Loan Management v HMRC, which sets a high bar for tax authorities’ proof that a...
Advertising in Irish Tax Review gives you direct access to a clearly-defined, influential readership in the financial and tax world
Readers are kindly requested to submit an idea for consideration before writing an article.
Please email your idea to Judy Hutchinson for Irish Tax Review Editorial Board approval
The Institute is a company limited by guarantee without a share capital (CLG), registered number 53699.
The Institute is also a registered charity, number 20009533. EU Transparency Register No.: 08421509356-44
Disclaimer The Irish Tax Institute can accept no responsibility for the accuracy of contributed articles or statements appearing in this publication, and any views or opinions expressed are not necessarily subscribed to by the Institute. No responsibility for loss or distress occasioned to any person acting or refraining from acting as a result of the material in this publication can be accepted by the authors, contributors or publisher. Following publication of an article or other feature, it may happen that additional information or a correction will later be published so the reader is advised to refer to subsequent issues.
This website uses cookies so that we can provide you with the best user experience possible. Cookie information is stored in your browser and performs functions such as recognising you when you return to our website and helping our team to understand which sections of the website you find most interesting and useful.
Strictly Necessary Cookie should be enabled at all times so that we can save your preferences for cookie settings.
If you disable this cookie, we will not be able to save your preferences. This means that every time you visit this website you will need to enable or disable cookies again.
This website uses Google Analytics to collect anonymous information such as the number of visitors to the site, and the most popular pages.
Keeping this cookie enabled helps us to improve our website.
Please enable Strictly Necessary Cookies first so that we can save your preferences!