Irish Tax Review 2016 Issue 2

Legislation & Policy Monitor

Direct Tax Cases: Decisions from the UK and the CJEU

International Update

VAT Cases & VAT News

“Brexit”: Threat or Opportunity for Ireland?

The Dividend Merry-Go-Round

Limit on the Territorial Effect of Irish Tax Legislation

EII – Where Are We Now?

Mergers: A Legal and Tax Analysis

The Case for Mandatory Binding Arbitration in International Tax

Ireland’s Spillover Analysis: Taxation and the Developing World

Take Two on Trading

Services Connected with Immovable Property: New VAT Regulation

VAT on Vouchers: Current Irish Position and EU Proposal

PRSI: The Tax That’s Not a Tax

The New Tax Appeals Process

Passing on the Local Property Tax Burden: Some Practical Considerations

CAT Threshold Considerations: Children and Family Relationships Act 2015