Julie Burke

Julie Burke, Editor

Editor's Summary - Issue 4, 2023

Julie Burke, BL

The Last Slice of the Action? Supreme Court Delivers in the Domino’s Pizza Case

Robert Dever, Julie Galbraith and Laura Ellen Ford provide an overview of the Supreme Court decision in The Revenue Commissioners v Karshan (Midlands) Ltd t/a Domino’s Pizza [2023] IESC 24.

Enhanced Reporting Requirements: What Do I Need to Know?

Niamh Barry gives an overview of the enhanced reporting requirements for employers that are due to take effect from 1 January 2024, including preparation tips and highlights from the recently published Revenue Tax and Duty Manual.

Offshore Funds: A Case for Simplification?

Kevin Smith and Bernadine Dooley provide an overview of the offshore funds legislation in Ireland and focus on some of the key distinctions and difficulties for taxpayers and advisers in navigating the current legislation.

Taxation of Non-Resident Landlords

Charlotte Cumiskey gives an overview of the essential tax obligations of both individual and corporate non-resident landlords in Ireland.

CESOP: New EU Tax Information Reporting Requirements

Nicola Sheridan and Ruth Maloney explain the CESOP Directive, which will come into effect from 1 January 2024 and will require payment service providers to maintain electronic records on cross-border payments and report this data to tax authorities.

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Regular Features

Feature Articles

Offshore Funds: A Case for Simplification?

Kevin Smith and Bernadine Dooley provide an overview of the offshore funds legislation in Ireland and focus on some of the key distinctions and difficulties for taxpayers and advisers in navigating the...

Taxation of Non-Resident Landlords

Charlotte Cumiskey gives an overview of the essential tax obligations of both individual and corporate non-resident landlords in Ireland....

CESOP: New EU Tax Information Reporting Requirements

Nicola Sheridan and Ruth Maloney explain the CESOP Directive, which will come into effect from 1 January 2024 and will require payment service providers to maintain electronic records on cross-border payments and...

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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.