The Irish Tax Monitor 2015-2016 Volume

Sectors

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The past year has seen the continued roll out of the BEPS project for global tax reform, a process supported by Ireland from the very beginning. Many of the proposals are relevant to services sectors in particular, including financial services. For a detailed guide to the contents of the Irish Tax Monitor by sector in 2015-2016. Read more.

Tax legislation and projects

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The complexity of global tax legislation, manifested in projects such as BEPS, and in regional and special fora, such as the CCCTB issue, means that global tax planners must maintain a watching brief across a range of developing topics. Read more.

Personal Taxation

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Economics has dictated in recent years that personal taxation tax heads would bear the main burden in restoring the state's finances after the financial crisis. However, increasingly, personal taxation is coming to the force in determining overall competitiveness, and this is being seen in the past year. Read more..

Controversies and Structures

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Ireland as a leading global centre for foreign direct investment necessarily must have an amenable tax system to facilitate the most complex of cross border tax structures. Many of these are innovative, and are regarded under the heading of tax controversy, as jurisdictions worldwide clamour to maximise their gains from global tax. Details of the leading issues in the past year can be accessed here. Read more.

Tax Administration & Policy

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State-of-the art tax administration is as important as enlightened tax policy enacted by legislators, and Ireland's Revenue Commissioners in conjunction with the tax advisory industry itself has a proud record over decades in establishing Ireland as a jurisdiction of choice, one example being the extensive Double Taxation network established by Ireland. Read more.

Tax Planning

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Tax planning is an integral part of all business processes and deals, particularly those involving a cross border dimension. In both Ireland-specific areas such as estate planning, reward strategies, and the remuneration of key internationally mobile executives the Tax Monitor published articles in the past year. On a global dimension topics include ATAP, US changes in relation to 'inversions', and Ireland's Knowledge development box. Read more..

The 2015-16 Volume by Issue

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Click here to access the e-paper (page flipping) edition of each month's 'Irish Tax Monitor', and to access the HTML version of the articles in each month's issue. The first edition of the Irish Tax Monitor in 1990, containing an article entitled ‘Letters of Comfort’, relevant to the Apple appeal can be seen here

Contributors

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Finance Dublin is proud to publish the contributions of over sixty leading tax advisers in the year. The range of expertise in Ireland's professional advisory firms, and in the country's world-leading tax advisory industry is evident from the advice and analysis they have shared. Read more.

Tax heads

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Corporation Tax and BEPS loomed largest on the corporate taxes landscape in the past year, but key cases featured other tax heads, including VAT, and, of importance in financial services, levies, as well as the tax heads affecting personal taxation. For a breakdown of the contents of the Irish Tax Monitor by major tax head in 2015-2016. Read more..