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Irish Tax Review 2023 Issue 3

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    • Policy and Representations Monitor
    • Recent Revenue eBriefs
    • Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission Determinations
    • Direct Tax Cases: Decisions from the UK and European Courts
    • International Tax Update
    • VAT Cases and VAT News
    • Accounting Developments of Interest
    • Legal Monitor
    • Tax Appeals Commission Determinations Published from 1 May to 31 July 2023
    • Customs Update – Autumn 2023
    • 100 Years of “The Fullest Fiscal Freedom”: The Creation of the Irish Tax System in 1923
    • New Transfer Pricing Documentation Requirements for Irish Branches
    • Revenue Guidance on Foreign-Entity Classifications
    • Considerations for Investors and Withdrawal of Investor Relief under the Employment Investment Incentive Scheme
    • Remote Working and Global Mobility Tax Updates
    • Tax Research Skills for Newly Qualified CTAs
    • Code of Practice for Revenue Compliance Interventions: Much to Consider for Tax Practitioners
    • No CGT on Shares Deriving Value from Licence over Land? Review of the Cintra Decision
    • Disclaimers: Recent Case Law Issues
    • The “Principal Purpose Test” Tested in Court: Burlington Loan Management
    • Tax Appeals: Facts, Proven Facts and Expert Evidence
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