Louise Kelly and Anthony O’Halloran consider the US tax reform proposals being considered by the Democratic Party, as President Biden seeks to act on his election proposals regarding a retooling of the...
Anne Gunnell and Clare McGuinness examine the position adopted by Ireland towards the OECD July Statement, the subsequent public consultation on the proposals, and the rationale for the change in Ireland’s position...
John P. O’Loughlin, David Lusby and Avril McDowell discuss the indirect tax challenges for businesses stemming from the new EU VAT e-commerce package and Brexit....
Amanda-Jayne Comyn and Theresa Ryan explain the filing requirements for CGT and CAT, outlines the implications of failure to file a return or failure to disclose the requisite information....
Issue 4, 2021 Legislation & Policy Monitor Published December 16, 2021 in Issue 4, 2021 Lorraine Sheegar, Tax Manager – Tax Policy and Representations, Irish Tax Institute Table of Contents News Alert...
Issue 4, 2021 Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations Published December 16, 2021 in Issue 4, 2021 Fiona Carney, Director, Tax Solutions Centre, PwC Table...
Tina Quealy and Clare Foley review the SA2 CAT form since its inception in September last year....
Issue 4, 2021 Direct Tax Cases: Decisions from the UK Courts and Other International Cases Published December 16, 2021 in Issue 4, 2021 Stephen Ruane, Partner and Leader, Tax Solutions Centre, PwC...
Kieran Binchy provides a case report on Perrigo Pharma International DAC v McNamara [2020] IEHC 552, setting out why Perrigo’s claim for legitimate expectation was unsuccessful....
Issue 4, 2021 Compliance Deadlines Published December 15, 2021 in Issue 4, 2021 Helen Byrne, Senior Manager, Tax Knowledge Services, EY Table of Contents General 1 Jan Farmers’ flat-rate addition reduced from...
Ursula Mathews and Pat Mahon look at recent developments in Ireland and abroad after the Uber case in the UK and consider where we now stand in the employed vs self-employed debate....
Issue 4, 2021 International Tax Update Published December 16, 2021 in Issue 4, 2021 Louise Kelly, Tax Partner, Deloitte Ireland LLP Geraldine McCann, Tax Director, Deloitte Ireland LLP Table of Contents BEPS:...
Michael Shovlin provides an overview of some of the main non-tax legal issues that arise when advising on the establishment and operation of share schemes in Ireland....
Ingrid O’Gorman and Cian O’Donovan review the changes to the local property tax regime introduced by the Finance (Local Property Tax) (Amendment) Act 2021....
Issue 4, 2021 VAT Cases & VAT News Published December 16, 2021 in Issue 4, 2021 Gabrielle Dillon, Director, Twomey Moran Table of Contents VAT Cases Activities of Public TV Broadcasters Financed...
Historic is an over-used adjective, but as a description of developments in international tax over the last quarter, it is entirely apt. After a decade of intensive negotiation and detailed work by...
Issue 4, 2021 Accounting Developments of Interest Published December 16, 2021 in Issue 4, 2021 Aidan Clifford, Advisory Services Manager, ACCA Ireland Table of Contents IAASA sets out some key considerations for...
Áine Flynn, Director of the Decision Support Service, highlights the key features of thisÁine Flynn, Director of the Decision Support Service, highlights the key features of this significant reforming Act, the commencement...
“Winter is coming” is a phrase associated with Game of Thrones, yet it aptly applies to the work of tax advisers. In the last three months alone, Ireland has signed up to...
Issue 4, 2021 Revenue Commissioners’ Update Published December 16, 2021 in Issue 4, 2021 Therese Bourke, Personal Taxes Policy and Legislation Division, Revenue Dolores Cañas-Bejarano, Personal Taxes Policy and Legislation Division, Revenue...
Jacky Fox outlines the steps required by firms of every size to measure their security capabilities against increasingly sophisticated cyber threats....
News and moves in the tax community......
Issue 4, 2021 Editor’s Pages Published December 15, 2021 in Issue 4, 2021 Julie Burke, Editor Table of Contents President Biden’s Proposed US Tax Reform (Build Back Better Act) Louise Kelly and...
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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.