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.

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Messages from the Institute

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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...

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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....