The Resource "Brexit" : potential direct tax effects in Ireland

"Brexit" : potential direct tax effects in Ireland

Label
"Brexit" : potential direct tax effects in Ireland
Title
"Brexit" : potential direct tax effects in Ireland
Creator
Subject
Language
eng
Summary
This article examines the possible impacts of Brexit on the direct tax system in Ireland, wit a particular focus on businesses that have dealings with the UK, and outlines the key considerations for the future. The considered issues include Parent-Subsidiary Directive, Interest and Royalties Directive, Mergers Directive, companies capital gains tax (CGT) group relief, companies group loss relief, corporate migration, group payments, sportsperson's relief, seafarer's allowance, tuition fees for third-level education, film relief, CGT relief for holding certain land and buildings for 7 years, capital acquisitions tax (CAT) agricultural property relief, and double taxation agreements
Citation source
In: Irish tax review. - Dublin. - Vol. 30 (2017), no. 3 ; p. 119-125
http://library.link/vocab/creatorName
  • Meagher, A
  • Fitzgerald, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • Brexit
  • direct tax
  • EU Directive
  • withholding tax
  • capital gains tax
  • exit tax
  • group treatment
  • sportsmen
  • ship's crew
  • school fee
  • film industry
  • tax relief
  • tax treaty
Label
"Brexit" : potential direct tax effects in Ireland
Instantiates
Publication
Label
"Brexit" : potential direct tax effects in Ireland
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...