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5. Tax Comparative Guide

Author

Bailey, Tom S.

Subjects
Tax law -- Interpretation and construction, Tax law, Business, international
Abstract

1. How often is tax law amended and what is the process? In December each year an annual Finance Act is passed by the Irish Parliament enacting substantive changes to [...]

Published
2024

10. InDisputes | Corporation Tax Claims - The Importance Of Checking It Twice

Author

Bailey, Tom S.

Subjects
Tax returns -- Laws, regulations and rules, Corporations -- Taxation, Taxpayer compliance -- Laws, regulations and rules, Government regulation, Business, international
Abstract

The Tax Appeal Commission (the 'TAC') recently upheld an assessment by Irish Revenue to deny a taxpayer corporation tax relief for failing to include details of the relief in the [...]

Published
2022

11. InDisputes: OECD APA Best Practices In Ireland

Author

Bailey, Tom S.

Subjects
Jurisdiction -- Laws, regulations and rules, Pricing -- Laws, regulations and rules, Taxpayer compliance -- Laws, regulations and rules, Government regulation, Product price, Business, international
Abstract

The OECD recently published guidanceOpens in new window on bilateral advance pricing arrangements ('APAs') which highlights 29 best practices that should be followed by tax authorities in the negotiation of [...]

Published
2022

12. Ireland Signposts Pillar 2 Changes In Budget 2023

Author

Bailey, Tom S.

Subjects
Tax reform -- Interpretation and construction, National budgets -- Laws, regulations and rules, Government regulation, Business, international
Abstract

On 27 September 2022, the Irish Minister for Finance presented Budget 2023 (the 'Budget') which included a statement reaffirming Ireland's commitment to the OECD's proposed global minimum effective corporate tax [...]

Published
2022

13. InDisputes Series: Interpreting Tax Terms - A Recent Illustration

Author

Bailey, Tom S.

Subjects
Tax law -- Cases, Tax administration and procedure -- Cases, Dividends -- Cases, Company legal issue, Tax law, Company dividends, Business, international
Abstract

The High Court of Ireland (the 'Court') recently provided a very useful illustration of how the principles of statutory interpretation can apply in tax cases. In Thornton v Revenue Commissioners, [...]

Published
2022

14. InDisputes Series: Tax Appeals Commission Report 2021 - Continued Strong Performance

Author

Bailey, Tom S.

Subjects
Tax appeals -- Laws, regulations and rules, Tax law -- Interpretation and construction, Government regulation, Tax law, Business, international
Abstract

The recently published 2021 Annual Report of the Tax Appeals Commission (the 'TAC') illustrates the TAC's continuing success and efficiency as a forum for resolving complex and high-value tax disputes. [...]

Published
2022

15. InDisputes Series: High Court Clarifies Admissibility Of Appeal Transcripts

Author

Bailey, Tom S.

Subjects
Evidence (Law) -- Laws, regulations and rules, Trial transcripts -- Laws, regulations and rules, Tax law -- Cases, Appellate procedure -- Cases, Company legal issue, Government regulation, Tax law, Business, international
Abstract

In the recent case of Glynn & Ors v The Revenue Commissioners, the High Court clarified when transcripts of Tax Appeal Commission ('TAC') hearings can be admissible as evidence when [...]

Published
2022

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