Irish Tax Review 2018 Issue 3

Legislation & Policy Monitor

Direct Tax Cases: Decisions from Ireland, the UK and the CJEU

International Tax Update

VAT Cases & VAT News

PAYE Modernisation: Are You Ready for Real Time Reporting?

New Revenue Guidance on PAYE for Short-Term Business Visitors

PAYE Modernisation: Practical Considerations for Small and Medium-Sized Employers

Share Incentivisation in a Growing Economy

Employee Expenses and Their Professional Subscriptions: Is “Necessarily” Necessary?

Employment Taxes: The Next Frontier

EU Mandatory Disclosure: How It Compares to the Irish Regime

VAT and the Digital Economy

Digital Tax: A Defining Issue Finds Itself at a Crossroads

R&D Tax Credit Revenue Audit Readiness: How Strong Is Your Endgame?

Warranty Claims: UK Court of Appeal Provides Guidance as Claim Fails After Improper Notification

Brexit Relocation: Immigration and Tax Considerations

First Filing of 2018 Knowledge Development Box Claims

New Revenue Guidelines on Low-Value-Adding Intra-group Services