Irish Tax Review 2021 Issue 3

Legislation & Policy Monitor

Direct Tax Cases

International Tax Update

VAT Cases & VAT News

Revenue Commissioner’s Update

Preparing for Pay and File 2021

Corporation Tax Returns for 2020: Key Considerations

Contemporaneous Transfer Pricing Documentation: Key Compliance Considerations

Accounting for Tax Transactions: Adjustments to Accounts Due to the Covid-19 Pandemic

Finance (Covid-19 and Miscellaneous Provisions) Act 2021: Overview of Covid-19 Support Schemes

New Stamp Duty Charge on Bulk Acquisitions of Residential Units

Tax Implications of Insolvency Procedures including the Small Companies Administrative Rescue Process

DAC 6: Recent Revenue Guidance Updates

Relevant UK Budget and Finance Act 2021 Measures: Sowing the Seeds for Reform?

Irish Capital Gains Tax Treatment of Foreign Taxpayers Can Be Such a Toll

Reflections on the First Year as Inaugural Chairperson of the Tax Appeals Commission

Digital Gaming Tax Credits/Incentives: It’s All in the Game

The Reform of the Irish Investment Limited Partnership

An Update on Revenue’s Co-operative Compliance Framework

Revenue Highlights the Importance of Data Quality in Payroll Reporting