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Irish Tax Review 2012 Issue 2

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    • Legislation & Policy Monitor
    • Tax Cases
    • International Update
    • VAT News
    • Finance Act 2012: Stamp Duty Changes
    • Finance Act 2012: Special Assignee Relief Programme
    • Finance Act 2012: Corporation Tax Changes
    • Post-Finance Act 2012: Specified Reliefs – Observations on the Development of the Legislation
    • Finance Act 2012: R&D Tax Credits for SMEs – Good News but Could Have Been Better
    • Exit Taxes: Where to Now? After ECJ Decision in National Grid Indus BV
    • Ireland’s Financial Services Tax and Regulatory Regime – Attractive Options for Non- Financial Services Groups
    • Finance Act 2012: Carbon Emissions Allowances
    • Post-Finance Act 2012: Succession Planning for Farmers
    • Finance Act 2012: Discretionary Trust Tax
    • The Prosecution of Tax Offences and the Imposition of Penalties by the Courts – Part 2
    • Employed or Self-Employed? The Implications of the Brightwater Case
    • Tax and Regulation of Charities, and Government Support for Philanthropy: a UK and Ireland Comparison
    • VAT and the European Court of Justice: a Synopsis of a Recent Seminar
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