Julie Burke

Julie Burke, Editor

Editor's Summary - Issue 3, 2023

Julie Burke, BL

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.

New Transfer Pricing Documentation Requirements for Irish Branches

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 documentation requirements for Irish branches of overseas entities.

Revenue Guidance on Foreign-Entity Classifications

Sybil Smyth provides an overview of the recently released Revenue guidance on the classification of foreign entities.

Considerations for Investors and Withdrawal of Investor Relief under the Employment Investment Incentive Scheme

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.

Remote Working and Global Mobility Tax Updates

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.

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Messages from the Institute

Interview with New
Institute President,
Tom Reynolds

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...

Martin Lambe

Chief Executive’s Pages

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...

Regular Features

Feature Articles

Disclaimers: Recent Case Law Issues

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...

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