The Resource Disclosure of offshore account information refused in Walsh v. National Irish Bank

Disclosure of offshore account information refused in Walsh v. National Irish Bank

Label
Disclosure of offshore account information refused in Walsh v. National Irish Bank
Title
Disclosure of offshore account information refused in Walsh v. National Irish Bank
Creator
Subject
Language
eng
Summary
This article reviews the Irish High Court decision of 4 May 2007 in the case of Walsh v. National Irish Bank (NIB) and considers the consequences of the decision for the Revenue Commissioners and its powers under S908 of the Taxes Consolidation Act (TCA) 1997, including the applicant, the respondent, factual background, Revenue's argument, the NIB's argument, the obligation of secrecy, the law governing the account, the extraterritoriality of S908 of the TCA 1997, what difference the Isle of Man location makes to the application, and the consequences of the decision
Citation source
In: Irish tax review. - Dublin. - Vol. 21 (2008),
http://library.link/vocab/creatorName
Burke, J. (James)
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • case law
  • disclosure
  • bank secrecy
  • extraterritoriality
Label
Disclosure of offshore account information refused in Walsh v. National Irish Bank
Instantiates
Publication
Label
Disclosure of offshore account information refused in Walsh v. National Irish Bank
Publication

Library Locations

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