Ethna Kennon and Patrick Whelan outline the case law behind Finance Act 2021’s abolition of suppliers’ entitlement to reclaim VAT that was previously accounted for in respect of non-refundable customer deposits.
Harry Harrison and Seán McCarthy outline of some of the key aspects of the reverse hybrid legislation, as well as changes to the existing anti-hybrid legislation, recently introduced by Finance Act 2021....
Ethna Kennon and Patrick Whelan outline the case law behind FA 2021’s abolition of suppliers’ entitlement to reclaim VAT that was previously accounted for in respect of non-refundable customer deposits....
Susan Roche, Antoinette Ryan and David Gillen provide an overview of DAC 7 provisions recently introduced into Irish legislation as part of Finance Act 2021 and highlight some key areas for consideration....
Dominic McNeill, Ciaran Dornan and Dan McSwiney discuss the exclusion from the application of the basic rules on transfer pricing in Ireland that is provided in respect of certain wholly domestic transactions...
Ian Collins, Arek Rojek and Adrian Dunne provide an insight into the new digital games tax credit, which was introduced by Finance Act 2021 and is awaiting commencement pending European Commission approval....
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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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