Ireland's General Anti-Avoidance Rule and the Rule of Irish Law
5.1Introduction
This chapter deals with what is meant by the expression “Tax avoidance transaction” for the purposes of s811. It is a curious definition in that it is effectively spread o...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.