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Irish Tax Review 2014 Issue 3

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    • 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
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