The Resource O'Brien v Quigley (Inspector of Taxes) : [2013] IEHC 3982016
O'Brien v Quigley (Inspector of Taxes) : [2013] IEHC 3982016
Resource Information
The item O'Brien v Quigley (Inspector of Taxes) : [2013] IEHC 3982016 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 O'Brien v Quigley (Inspector of Taxes) : [2013] IEHC 3982016 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
- Judgment by the Hight Court of Ireland, judgment date 6 September 2013. The issue in this case was whether the taxpayer had a permanent home available in Ireland while substantial building works were being carried out
- Language
- eng
- Label
- O'Brien v Quigley (Inspector of Taxes) : [2013] IEHC 3982016
- Title
- O'Brien v Quigley (Inspector of Taxes) : [2013] IEHC 3982016
- Language
- eng
- Summary
- Judgment by the Hight Court of Ireland, judgment date 6 September 2013. The issue in this case was whether the taxpayer had a permanent home available in Ireland while substantial building works were being carried out
- Citation source
- In: International tax law reports. - London. - Vol. 19 (2017), part 4 ; p. 605-632
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/relatedWorkOrContributorName
- Baker, P
- http://library.link/vocab/subjectName
-
- double taxation
- tie-breaker rule
- permanent home available
- treaty interpretation
- residence
- permanent resident
- case law
- Label
- O'Brien v Quigley (Inspector of Taxes) : [2013] IEHC 3982016
- Label
- O'Brien v Quigley (Inspector of Taxes) : [2013] IEHC 3982016
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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/OBrien-v-Quigley-Inspector-of-Taxes--2013/uqjzsvy8B6g/" 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/OBrien-v-Quigley-Inspector-of-Taxes--2013/uqjzsvy8B6g/">O'Brien v Quigley (Inspector of Taxes) : [2013] IEHC 3982016</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>
