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Irish Tax Review 2023 Issue

3
Policy and Representations Monitor

Recent Revenue eBriefs

Direct Tax Cases: Decisions from the Irish Courts and Tax Appeals Commission
Determinations

Direct Tax Cases: Decisions from the UK and European Courts

International Tax Update

VAT Cases and VAT News

Accounting Developments of Interest

Legal Monitor

Tax Appeals Commission Determinations Published from 1 May to 31 July 2023

Customs Update – Autumn 2023

100 Years of “The Fullest Fiscal Freedom”: The Creation of the Irish Tax System in
1923

New Transfer Pricing Documentation Requirements for Irish Branches

Revenue Guidance on Foreign-Entity Classifications

Considerations for Investors and Withdrawal of Investor Relief under the Employment
Investment Incentive Scheme

Remote Working and Global Mobility Tax Updates

Tax Research Skills for Newly Qualified CTAs

Code of Practice for Revenue Compliance Interventions: Much to Consider for Tax
Practitioners

No CGT on Shares Deriving Value from Licence over Land? Review of the Cintra
Decision

Disclaimers: Recent Case Law Issues

https://www.taxfind.ie/document/ITR_Issue_3_2023_XML_06102023-top_doc-1849451970 3/5/2024, 7 31 PM
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 The “Principal Purpose Test” Tested in Court: Burlington Loan Management

Tax Appeals: Facts, Proven Facts and Expert Evidence

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