Irish Tax Review 2016 Issue 4

Legislation & Policy Monitor

Direct Tax Cases: Decisions from the UK and the CJEU

International Update

VAT Cases & VAT News

Supreme Court Judgment in Droog: A Timely Decision

Knowledge Development Box: Revenue Guidance Issued

If You Have a PE, Is It All About TP?

Revisiting the Northern Ireland Tax Rate

APA Programme Introduced in Ireland

Some Progress on the UK “Non-Dom” Consultation

EU VAT MOSS Scheme Update

The US Model Treaty: A Policy Conundrum

R&D Tax Credit Revenue Audits: Be Prepared

Tax Treaty Interpretation: A Diver’s Story in “Undefined Terms”

Distributions under the Companies Act 2014: Changes and Clarifications to the Existing Rules

FII GLO and the Additional Foreign Tax Credit: Here We GLO Again?

The Anti-Tax Avoidance Directive in Ireland: Winds of Change or an Easterly Breeze?

Companies (Accounting) Bill 2016: Significant Filing Obligation Changes

The Interpretation of Tax Statutes: O’Flynn Construction Five Years On