ePSWT: A Guide for the Tax Practitioner

Feargal Kinsella provides an overview of the electronic system for professional services withholding tax, introduced in 2021, and explains how interim refunds can be claimed....

The Domicile Levy: Relevance to Tax Returns 2022

Anne Hogan provides an analysis of Part 18C, s531AA to s531AK, TCA 1997, which deals with the domicile levy payable by certain individuals, highlighting the points to be considered for taxpayer compliance...

Irish Transfer Pricing Requirements Refresher

Anthony Crewe provides a high-level review of the recent changes to the Irish transfer pricing rules, highlighting their application to companies and branches operating in Ireland and the consequences of non-compliance....

Editor’s Pages

Issue 2, 2023 Editor’s Pages Published June 28, 2023 in Issue 2, 2023 Julie Burke, Editor Table of Contents Back to top Preparing for Pay and File 2023: Tips and Tricks Lauren...

Policy and Representations Monitor

Issue 2, 2023 Policy and Representations Monitor Published June 28, 2023 in Issue 2, 2023 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top...

Recent Revenue eBriefs

Issue 2, 2023 Recent Revenue eBriefs Published June 28, 2023 in Issue 2, 2023 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Back to top Revenue eBriefs Issued from...

International Tax Update

Issue 2, 2023 International Tax Update Published June 28, 2023 in Issue 2, 2023 Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents...

VAT Cases & VAT News

Issue 2, 2023 VAT Cases & VAT News Published June 28, 2023 in Issue 2, 2023 Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Intra-Community...

Accounting Developments of Interest

Issue 2, 2023 Accounting Developments of Interest Published June 28, 2023 in Issue 2, 2023 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Insolvency Practitioners and Anti-Money...

Revenue Commissioners’ Update

Issue 2, 2023 Revenue Commissioners’ Update Published June 28, 2023 in Issue 2, 2023 Table of Contents Back to top EU Cross-Border eCommerce Payments Reporting Overview On 18 February 2020, the European...

Legal Monitor

Issue 2, 2023 Legal Monitor Published June 28, 2023 in Issue 2, 2023 Philip McQueston, Of Counsel, A&L Goodbody Table of Contents Back to top Selected Acts Signed into Law from 1...

Tax Appeals Commission Determinations

Issue 2, 2023 Tax Appeals Commission Determinations Published June 28, 2023 in Issue 2, 2023 Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 February to 30 April 2023...

Tax Technology Update – Summer 2023

Issue 2, 2023 Tax Technology Update – Summer 2023 Published June 28, 2023 in Issue 2, 2023 Andrew Egan, Director, Tax Transformation & Technology, KPMG Table of Contents Back to top Introduction...

President’s Pages

Quarter 2 got off to a flying start with our return to the Galmont Hotel in Galway for the Institute’s first in-person Annual Conference in four years. There was a great buzz...

Martin Lambe

Chief Executive’s Pages

First, I want to thank you all for renewing your subscriptions and submitting your CPD declarations. We also wrote to you requesting you to participate in our research project on the career in...

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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.