The Resource Finance Act 2018 : enter the exit tax

Finance Act 2018 : enter the exit tax

Label
Finance Act 2018 : enter the exit tax
Title
Finance Act 2018 : enter the exit tax
Creator
Subject
Language
eng
Summary
FA 2018 brought about a completely revised exit tax for companies with effect from 10 October 2018. This exit tax was originally brought into effect as termporary law by Financial Resolution on Budget Night in 2018 and was later enacted as permanent law in that year's Finance Act with effect from the same date. In this article, the author examines the FA 2018 with a particular focus on the Exit Tax
Citation source
In: Irish tax review. - Dublin. - Vol. 32 (2019), no. 2 ; p. 110-120
http://library.link/vocab/creatorName
Maguire, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • finance law
  • exit tax
  • deferral
  • ECJ case law
Label
Finance Act 2018 : enter the exit tax
Publication

Library Locations

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      52.3736660 4.9336932
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