Irish Tax Review 2013 Issue 4

Legislation & Policy Monitor

Tax Cases

International Update

VAT News

Department of Finance Review of Ireland’s Research and Development Tax Credit 2013

Timely Tax Considerations and Actions

Pension Limits After Finance (No. 2) Bill 2013

Section 811 TCA 1997 – Overview of Notices of Opinion Issued

The Irish Holding Company Regime

Getting Their Own Back: Share Buy-backs Revisited – Tax and Legal Considerations

Succession Planning: Family Partnerships and Discretionary Trusts – Tax and Legal Issues

The UK Has a New GAAR – As Strong as Ours?

Companies Bill 2012: Effect on Corporate Restructurings

Debt in Death: Recent Trends in Estate Litigation