Tax Library

• Tax Matters 2008
  Tax Matters reflects the changes introduced in the Finance Act 2008. Read more
  
• Submission to the Commission on Taxation: May 2008
  Ernst & Young has made a submission based primarily on the views of our clients, highlighting issues such as the high cost of employers' PRSI, the tax treatment of intellectual property, and the administrative burden involved in claiming tax reliefs. Read more
  
• Authorised Economic Operator: A business imperative for lifesciences
  AEO touches on almost all parts of the business and requires effective and efficient processes embedded within the international movement of goods and business systems supporting international trade flows. Read more
  
• A competitive location: The tax treatment of headquarter and holding companies in Ireland
  This report outlines the tax treatment of headquarter and holding companies in Ireland. Read more
  
• 2008 worldwide corporate tax guide
  The 2008 worldwide corporate tax guide summarises the corporate tax regimes in more than 140 countries and also provides a directory of tax contacts. Read more
  
• 2008 worldwide VAT & GST
  The 2008 worldwide VAT & GST guide summarises the value added tax and goods and services tax regimes in more than 70 countries and the European Union. Read more
  
• 2007-2008 Transfer Pricing Global Survey
  Transfer pricing is a risk issue for multi-national enterprises (MNEs) when it comes to financial reporting. Transfer pricing audits are increasing, and tax authorities are willing to impose adjustments and penalties. Read more
  
• Investment Funds in Ireland - Updated June 2007
  This publication provides a general overview of the investment funds industry in Ireland, including the legal, regulatory and tax regime applicable to the formation and operation of funds in Ireland. Download
• Ireland Inc. misses its a chance
  The Finance Bill 2008 left much to be desired for those eagerly anticipating a participation exemption for foreign dividends received by Irish companies. By David Smyth. Download
• Finance Bill 2008 published
  by PJ Henehan Download
• Tax administration goes Global
  by Fiona Lewis and Jonathan Fox Download
• Tax Matters 2007
  Tax Matters reflects the changes introduced in Finance Act 2007 Download
  
• Enhancing global competitiveness
  The Irish government has responded to competition for investment with an attractive mix of tax incentives and the growing treaty network. Read more
  
• Impact of Community law on Irish Taxation over the Last Thirty Years
  This article first appeared in the September issue of Irish Tax Review. Read more
  
• Cadbury Schweppes UK CFC (C - 196/04)
  On 12 September 2006 the European Court of Justice (ECJ) issued its decision in the above case. The case concerned the application of UK controlled foreign companies (CFC) legislation to two Irish companies based in the IFSC. Read more

• The EU Savings Directive - One Year On
  How effective is the EU Savings Directive to collect tax on income earned from offshore accounts belonging to EU citizens due to various loopholes/flaws in the current legislation. Read more
• The Growing Burden? The impact of VAT/GST around the world
  The scope for errors in VAT accounting and compliance is high and the penalties for getting it wrong are severe according to a new worldwide report on indirect taxes entitled The Growing Burden? by Ernst & Young. According to the report, consumption taxes not only add to the tax burden of individual tax payers, they also have a significant and growing impact on the tax burden borne by corporations. Download
• Cadbury Schweppes Case - A Win for Taxpayers?
  There was considerable press coverage recently of the Advocate General's opinion in the Cadbury Schweppes case, which was uniformly positive that this was a great development for Ireland's low tax rate. However, the nuances of the case may render this jubilation somewhat premature.Download
  
• Tax Matters 2006
  Tax Matters reflects the changes introduced in Finance Act 2006 Download
  
• Indirect Tax risks being the 'Cinderella' of tax risk monitoring and management says Ernst & Young Research published today by accounting firm Ernst & Young reveals indirect taxes as being potentially less well monitored and measured than other forms of corporate taxation. Read more
  
• ECJ and Marks and Spencers: Everybody Wins, Everybody Loses
  A landmark judgment delivered by the European Court of Justice will have significant implications for the Irish Government and for Irish companies with European operations and indeed Irish subsidiaries of EU groups. Download
  
• Hotels and the Tax Based Investor
  If you have significant Irish rental income, chances are that at some time you have considered investing in a hotel as a tax shelter. Based on the number of pipeline projects that might come on stream next year, it looks like you could have a lot of choice. But does it make commercial sense? John Heffernan, Regional Tax Partner investigates. Read more
  
• Ireland - a full member of the global economy?
  31 December 2005 marked an historic, if unheralded, day in Irish commercial history – the IFSC, as a tax incentive area, came to an end. This sets in course a number of tax changes that, unfortunately, will see the Irish tax system take a step backwards. Read more
  
• Ernst & Young research shows European Court of Justice tax policy rulings largely ignored
  Recently published Ernst & Young research has highlighted widespread multinational corporate disregard for the growing importance of the European Court of Justice (ECJ) in shaping EU tax policy. Read the press release .

Tax Library Archive