Irish Tax Review 2017 Issue 2

Institute Celebrates 50 Years

Legislation & Policy Monitor

Direct Tax Cases: Decisions from the UK and the CJEU

International Update

VAT Cases & VAT News

Are We There Yet? The Journey Towards US Tax Reform

Anti-Tax Avoidance Directive 2: An Overview

Brexit: The People Implications

Transfer Pricing Dispute Resolution in Ireland Today

Qualifying Disclosures and Offshore Matters: Implications Post 1 May 2017

Recent (and not so Recent) Views on What Is an Asset for Capital Gains Tax Purposes

Ireland’s “New” Co-operative Compliance Framework: An International Comparison

Capital Allowances: Back to Basics

Protection of the “Revenue”: How Is This Achieved in the VAT World?

VAT Recovery for Holding Companies: No Remuneration, NoRecovery

Farming Taxation: The Tax Impact of Diversification

Time is Ticking on Statutory Refund Claims for the NPPR Charge

Tax Risk Management: A Clear Tax Governance Policy Is Essential

Onus of Proof in Tax Cases

Access for Exiles: The McManus Case, the Domicile Levy and the Double Taxation Treaty Network

2017 Family Law Update