100 Years of “The Fullest Fiscal Freedom”: The Creation of the Irish Tax System in 1923
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....
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 at 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...
Conor Kennedy considers how practitioners should prepare for tax appeal hearings, in particular, the fundamental requirement to ensure that all evidence is made available to an Appeal Commissioner....
Issue 3, 2023 Policy and Representations Monitor Published September 28, 2023 in Issue 3, 2023 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top...
Issue 3, 2023 Recent Revenue eBriefs Published September 28, 2023 in Issue 3, 2023 Lorraine Sheegar, Tax Manager, Tax Policy & Representations, Irish Tax Institute Table of Contents Back to top Revenue...
Issue 3, 2023 Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published September 28, 2023 in Issue 3, 2023 Mark Ludlow, Senior Associate – Tax, RDJ LLP...
Issue 3, 2023 Direct Tax Cases: Decisions from the UK and European Courts Published September 28, 2023 in Issue 3, 2023 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC Ireland Patrick...
Issue 3, 2023 International Tax Update Published September 28, 2023 in Issue 3, 2023 Louise Kelly, Tax Partner, Deloitte Ireland LLP Claire McCarrick, Tax Senior Manager, Deloitte Ireland LLP Table of Contents...
Issue 3, 2023 VAT Cases & VAT News Published September 28, 2023 in Issue 3, 2023 Gabrielle Dillon, Director – VAT, PwC Ireland Table of Contents Back to top VAT Cases Direct...
Issue 3, 2023 Accounting Developments of Interest Published September 28, 2023 in Issue 3, 2023 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents Back to top Updated Guidance Note on...
Issue 3, 2023 Legal Monitor Published September 28, 2023 in Issue 3, 2023 Philip McQueston, Of Counsel, A&L Goodbody Table of Contents Back to top Selected Acts Signed into Law 1 May...
Issue 3, 2023 Tax Appeals Commission Determinations Published September 28, 2023 in Issue 3, 2023 Catherine Dunne, Barrister-at-Law Table of Contents Back to top Published from 1 May to 31 July 2023...
Issue 3, 2023 Customs Update – Autumn 2023 Published September 28, 2023 in Issue 3, 2023 Paul Rodgers, Director, Global Trade and Customs, PwC Ireland John P. O’Loughlin, Partner, Global Trade &...
Tom Reynolds was inaugurated as the Institute’s 48th President at the AGM on 7 September. Tom has worked in senior tax roles in multinational manufacturing industries for the last 28 years, including...
The Institute’s Annual General Meeting took place on 7 September and Tom Reynolds was elected as our 48th President. Tom joined Council in 2008 and has been a valued member of numerous...
News and moves in the tax community ...
Issue 3, 2023 Editor’s Pages Published September 28, 2023 in Issue 3, 2023 Julie Burke, Editor Table of Contents Back to top 100 Years of “The Fullest Fiscal Freedom”: The Creation of...
Kevin Donovan, Tax Manager, Roberts Nathan ...
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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.
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