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Irish Tax Review 2016 Issue 4
Legislation & Policy Monitor
Direct Tax Cases: Decisions from the UK and the CJEU
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