Irish Tax Review 2022 Issue 3

Policy and Representations Monitor

Direct Tax Cases: Decisions from the Irish Courts

Direct Tax Cases: Decisions from the UK and European Courts

International Tax Update

VAT Cases and VAT News

Accounting Developments of Interest

Revenue Commissioner’s Update

Legal Monitor

Tax Appeals Commission Determinations

Tax Technology Update Autumn 2022

Customs Update Autumn 2022

Corporation Tax Return 2021: Focus on Disclosures

Grid Connections: A Capital Allowances Conundrum

Interest Limitation Rules: Interpretation and Guidance

Group Rationalisation Post-Acquisition: Part 1

Institute Responds to Consultation on Implementing Pillar Two Minimum Tax Rate

DEBRA: The Proposed Debt -Equity Bias Reduction Allowance

The Mobile US Private Client

The Analysis of Employees and Contractors in Ireland “Pizzas, Elephants and Uber”

The Legal Framework for Crypto-Assets

The Tax Framework for Crypto-Assets