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Irish Tax Review 2021 Issue 2

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    • Legislation & Policy Monitor
    • Direct Tax Cases
    • International Tax Update
    • VAT Cases & VAT News
    • Revenue Commissioner’s Update
    • Lee v Revenue Commissioners: Mapping the TAC’s Jurisdiction
    • The Susquehanna Case – Group Relief s411 TCA 1997
    • “A Great Engine of Finance”: PAYE 60 Years On
    • Finance Act 2020: Overview of Covid-19-Related Measures
    • VAT e-Commerce Package – 1 July 2021
    • VAT Rates: How Are They Determined and How Can They Change?
    • European Union: Update on Tax Reform Landscape
    • Institute Responds to Four Tax Policy Consultations
    • Interest Limitations: How the UK Has implemented the Rules
    • Wills: A Client Focus During the Pandemic but Remember to Consider a Broader Estate Plan
    • Recent Developments Concerning Exchange of Information on Request
    • IREFs: Where We Are Now…
    • Not All Tax Non-compliance Is Evasion: A Plea for a More Precise Nomenclature – The US Experience
    • The Fair Deal Scheme
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