Irish Tax Review 2021 Issue 4

Legislation & Policy Monitor

Direct Tax Cases

International Tax Update

VAT Cases & VAT News

Revenue Commissioner’s Update

President Biden’s Proposed US Tax Reform (Build Back Better Act)

Ireland Joins OECD Inclusive Framework Agreement To Reform International Corporate Tax Rules

The e-Commerce Boom: Navigating the Customs and VAT Challenges

Tax Compliance and the Capital Taxes

Online Inland Revenue Affidavit (CA.24): One Year On

Perrigo and the €1.6 Billion Assessment

After Uber, Are We Any Clearer About What It All Means?

The Principal Non-Tax Legal Issues Pertaining to Share Schemes

Local Property Tax: Back to Basics

Assisted Decision-Making (Capacity) Act 2015: Matters Arising in Legal and Financial Services

Cybercrime: Know Your Enemy