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Irish Tax Review 2012 Issue 3

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    • Legislation & Policy Monitor
    • Tax Cases
    • International Update
    • VAT News
    • Individuals – the Application of Foreign Tax Credits for 2012 Compliance Purposes
    • Finance Act 2012: the New Self-Assessment Regime
    • Taxing Income – Looking Abroad to Answer that Domestic Question
    • New Filing, Payment and Reporting Requirements for Capital Acquisitions Tax and Stamp Duty
    • Current VAT Reporting Requirements and Obligations
    • Common Consolidated Corporate Tax Base (CCCTB): an Update
    • Property Issues: Avoiding the Pitfalls
    • Let Justice be Done, Though the Heavens Fall: Supreme Court Decision in Dellway Investments v NAMA
    • European Commission Review of VAT on Vouchers
    • New VAT on Property Rules: Tenants’ Considerations
    • UK Residency Rules Close to Certain Under Proposed Statutory Residence Test
    • Dawn of a New Era? The Personal Insolvency Bill 2012
    • iXBRL: the Time Has Come – Optional Phase, November 2012
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