The Resource Ethics and tax compliance : the morality of tax compliance
Ethics and tax compliance : the morality of tax compliance
Resource Information
The item Ethics and tax compliance : the morality of tax compliance represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Ethics and tax compliance : the morality of tax compliance represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article explains the evolution of "transfer of assets abroad" legislation in Ireland, the introduction of the statutory general anti-avoidance test in 1989, and the seminal decision of the Supreme Court in Revenue Commissioners v O'Flynn Construction in 2011. The majority decision in favour of Revenue is important in providing judicial determination of the meaning of the statutory provision, and the principles used to determine the important distinction between a "permissible advantage" and "impermissible avoidance". It also reviews further changes to anti-avoidance legislation in 2014. Finally, it provides an overview of Irish Capital Acquisitions Tax (CAT), the evolution of the basis of charge to that tax. It also highlights the impact of transnational developments on Irish families
- Language
- eng
- Label
- Ethics and tax compliance : the morality of tax compliance
- Title
- Ethics and tax compliance : the morality of tax compliance
- Language
- eng
- Summary
- This article explains the evolution of "transfer of assets abroad" legislation in Ireland, the introduction of the statutory general anti-avoidance test in 1989, and the seminal decision of the Supreme Court in Revenue Commissioners v O'Flynn Construction in 2011. The majority decision in favour of Revenue is important in providing judicial determination of the meaning of the statutory provision, and the principles used to determine the important distinction between a "permissible advantage" and "impermissible avoidance". It also reviews further changes to anti-avoidance legislation in 2014. Finally, it provides an overview of Irish Capital Acquisitions Tax (CAT), the evolution of the basis of charge to that tax. It also highlights the impact of transnational developments on Irish families
- Citation source
- In: Trusts & trustees. - Oxford. - Vol. 22 (2016),
- http://library.link/vocab/creatorName
- Madigan, P
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax compliance
- transfer of assets
- remittance basis
- anti-avoidance
- GAAR
- case law
- capital acquisitions tax
- Label
- Ethics and tax compliance : the morality of tax compliance
- Label
- Ethics and tax compliance : the morality of tax compliance
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Ethics-and-tax-compliance--the-morality-of-tax/w5OQiTrHwKM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Ethics-and-tax-compliance--the-morality-of-tax/w5OQiTrHwKM/">Ethics and tax compliance : the morality of tax compliance</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Ethics-and-tax-compliance--the-morality-of-tax/w5OQiTrHwKM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Ethics-and-tax-compliance--the-morality-of-tax/w5OQiTrHwKM/">Ethics and tax compliance : the morality of tax compliance</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
