Julie Burke

Julie Burke, Editor

Editor's Summary - Issue 4, 2021

Julie Burke, BL

President Biden’s Proposed US Tax Reform (Build Back Better Act)

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 US federal tax system.

Ireland Joins OECD Inclusive Framework Agreement To Reform International Corporate Tax Rules

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 in October, as well as summarising the key components of the two-pillar solution.

The e-Commerce Boom: Navigating the Customs and VAT Challenges

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.

Continue Reading
Back to top

Messages from the Institute

President’s Pages

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...

Martin Lambe

Chief Executive’s Pages

“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...

Regular Features

Feature Articles

Tax Compliance and the Capital Taxes

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....

Perrigo and the €1.6 Billion Assessment

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....

Local Property Tax: Back to Basics

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....

Cybercrime: Know Your Enemy

Jacky Fox outlines the steps required by firms of every size to measure their security capabilities against increasingly sophisticated cyber threats....

The Institute is a company limited by guarantee without a share capital (CLG), registered number 53699.
The Institute is also a registered charity, number 20009533. EU Transparency Register No.: 08421509356-44

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.