Irish Tax Review 2014 Issue 3

Legislation & Policy Monitor

Direct Tax Cases: Decisions from the UK and the ECJ

International Update

VAT Cases & VAT News

Guidance on Restriction of Reliefs for High Earners and Related Issues: 2013 Tax Filing

ROS Matters: What’s New for 2013 Form 11 Filings?

Dual Residents: Interpreting the “Tie‑breaker” Rules in a Globalised World

Corporation Tax Form CT1 for 2013: Are You Ready To File?

R&D Tax Credit: Undermined by Uncertainty Around “Base Year”?

Capital Gains Tax Compliance 2014

Inheritance Tax Planning and Compliance Requirements 2014

Capital Losses and Negligible-Value Claims 2014

Stamp Duty Compliance Issues 2014

Understanding Customs: Compliance Requirements and Obligations for Importers and Exporters

Tax Compliance for Not-for-Profit Organisations 2014: Potential Liabilities

VAT and 2015: New Rules and New Risks

VAT: Adjustment of Tax Deductible in Relation to Unpaid Consideration

VAT and Fund Management: A Deafening Silence

Judicial Review in Revenue Matters: Recent Developments

Human Rights and Tax: Implications of the NKM Judgment

Update on International and Irish BEPS Developments 2014

Shaping the Global Future of Auditing

Foreign Direct Investment: The People Agenda