Irish Tax Review 2015 Issue 4

Legislation & Policy Monitor

Direct Tax Cases: Decisions from the UK and the CJEU

International Update

VAT Cases & VAT News

Taxpayers’ Take Two in the High Court

“Same Trade”?: Impact on Carry-Forward of Trading Losses

The Finance (Tax Appeals) Bill 2015

Round-up of Institute’s Tax Policy Work in 2015

Transfer Pricing Aspects of BEPS

Section 985D TCA 1997: PAYE – Employee of Non-Resident Employer

FRS 101 and 102: a New GAAP with Old Problems?

EU “State Aid” Rules: Relevance for Companies in Ireland

A US LLC: Now We See It, Now We Don’t?

Tax Implications of Mergers and Divisions

Lobbying Regulation in Ireland

Marital Breakdowns and Family Businesses

Round-up of Institute Representations

Revenue RCT Compliance Interventions

A Brief History of VAT Recovery on Share Acquisitions

Debt Management Services: Are They Exempt from VAT?