Irish Taxation Institute: Educating, Developing and Representing

Key Features

Co-published with the Institute of European Affairs, with support from the Foundation for Fiscal Studies

ECJ criteria, with a focus on the "preliminary reference" procedure

Discussion of corporation tax, the Irish corporation tax regime, foreign direct investment and the Irish economy under the following headings:

• treatment of cross-border losses
• group relief
• cross-border transfer of assets
• thin capitalisation
• transfer pricing rules
• controlled foreign company legislation
• taxation of dividends
• exit taxes
• double taxation treaties
• Miscellaneous issues

Economic implications for Ireland of ECJ decisions on corporate tax issues

Authors

• Rosemary Healy-Rae, Barrister-at-Law.
• Dr. Frank Barry, Trinity College Dublin.

Editors Review

Donal de Buitleir, Chairman of the Foundation for Fiscal Studies.