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Irish Tax Review 2020 Issue 2

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    • Legislation & Policy Monitor
    • Direct Tax Cases
    • International Tax Update
    • VAT Cases & VAT News
    • Institute Representations on Covid-19 Business Support Measures
    • Covid-19: Tax Liabilities and Cash-Flow Considerations
    • Legislating in a Crisis: The Temporary Wage Subsidy Scheme
    • The Role of Technology in Supporting Tax Teams During the Covid-19 Crisis and Beyond
    • “A Taxing Challenge”: Employment Tax Compliance in an Ever-Changing World
    • Delivered to Your Door: The Dominos Pizza Case and Employment Status
    • Overview of Key Corporation Tax Obligations in 2020
    • Finance Act 2019: Dwelling-House Exemption from CAT
    • Finance Act 2019: The Irish Securitisation Tax Regime - Changes to s110 TCA 1997
    • Finance Act 2019: Climate Change, Brexit, Tax Appeals and Other Measures
    • Relevant Contracts Tax Considerations for Investors in Irish Real Estate
    • Back to Basics: Foreign Property Considerations - Inheritance Tax
    • Overview of Trusts: Key Tax and Legal Issues
    • Development of an Online Inland Revenue Affidavit (CA.24)
    • Central Register of Beneficial Ownership: It’s Open and Here To Stay
    • Assessing the Impact of the Revenue Realignment
    • Final OECD Guidance on Financial Transactions
    • A Challenge to the Reversal of the Burden of Proof and the Principle of Proportionality
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