Julie Burke, Editor
Editor's Summary - Issue 3, 2023
Julie Burke, BL
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 documentation requirements for Irish branches of overseas entities.
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.
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.