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Irish Tax Review 2015 Issue 2

Legislation & Policy Monitor

Direct Tax Cases: Decisions from the UK and the CJEU

International Update

VAT Cases & VAT News

Taxation of Foreign-Currency Transactions in Companies

Restructuring Share Capital of a Family-Owned Company

Tax Issues in Debt Restructuring

R&D Tax Credit Before the Appeal Commissioners

iXBRL: Revenue eBriefs

Scope of Relevant Contracts Tax and Cost of Non-Compliance

Brave New World: Personal-Services Companies Operating in the UK

Taxation of Exchange-Traded Funds

Tax Treatment of Married Persons: Time to Dust off the Murphy Case

Launch of the Living City Initiative

Recent UK Pension Changes: the Irish Impact

Recent Developments in the Law of Anti-Avoidance

Legitimate Expectation: What to Expect

Skandia Case: VAT on Head-Offi ce and Branch Arrangements

TOB or not TOB – That is the Question

Charities: Impact of Companies Act 2014

2015 Australian Budget: Relevance for Ireland