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Irish Tax Review 2013 Issue 2

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    • Legislation & Policy Monitor
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    • International Update
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    • A Guide to International Social Security and the Hidden Cost
    • Tax Issues for Cross‑border Estates
    • Real Estate Investment Trusts (REITs): Tax Policy Rationale
    • Tax Treatment of Foreign Dividends and EU law: Are We There Yet?
    • Tax Accounting under FRS 102
    • EU Financial Transaction Tax
    • The Changing Landscape of International Tax: the OECD’s BEPS Project
    • Farm Taxation in the UK and Ireland: Differences, Similarities and Current Challenges
    • Companies Bill 2012
    • Tax and M&A: Supporting Recovery
    • McNamee v Revenue Commissioners: a Challenge to s811
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