The Resource Ethics and tax compliance : the morality of tax compliance

Ethics and tax compliance : the morality of tax compliance

Label
Ethics and tax compliance : the morality of tax compliance
Title
Ethics and tax compliance : the morality of tax compliance
Creator
Subject
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
  • hive down
  • remittance basis
  • anti-avoidance
  • GAAR
  • case law
  • capital acquisitions tax
Label
Ethics and tax compliance : the morality of tax compliance
Instantiates
Publication
Label
Ethics and tax compliance : the morality of tax compliance
Publication

Library Locations

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      52.3736660 4.9336932
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