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Irish Tax Review 2019 Issue 3

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    • Legislation & Policy Monitor
    • Direct Tax Cases
    • International Tax Update
    • VAT Cases & VAT News
    • Recent Revenue Guidance on Companies Act 2014: Mergers and Divisions – August 2019
    • Evolution of Directors’ Duties Since the Companies Act 2014
    • Shift Towards Greater Disclosure of Beneficial-Ownership Information Continues Apace
    • Criminalising Corruption: Criminal Justice (Corruption Offences) Act 2018
    • The Pen Mightier than the Sword? Developments in e-Signature
    • Test for “Residence” of a Company: Development Securities v HMRC
    • Share Buybacks and Redemptions: Tax Issues
    • Institute Responds to Six Consultations on Key Tax Incentives for Business
    • MAP: Peer Review Stage 1
    • Tax Representations Update
    • Direction of Travel for VAT Collection in a Digital Era
    • Structuring Options for the Modern Irish Pension
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