Irish Tax Review 2012 Issue 3

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