Academic literature on the topic 'Income tax – Law and legislation – Ireland'
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Journal articles on the topic "Income tax – Law and legislation – Ireland"
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Shchetinina, L. V., S. H. Rudakova, N. S. Danylevych, and T. O. Bidna. "The Governmental Regulation of Remuneration: World Experience, Comparisons, Opportunities for Implementation." Business Inform 1, no. 528 (2022): 224–30. http://dx.doi.org/10.32983/2222-4459-2022-1-224-230.
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The purpose of writing the article is to analyze the nature of the transformation of governmental regulation of wages both in the world and in Ukraine in epidemiological conditions. In the vast majority of countries, there is currently a profound transformation of governmental regulation of remuneration at the macro level. The Ukrainian labor market is also gradually adapting to changes, innovations and modern socioeconomic realities. For example, the Law of Ukraine «On Amendments to Certain Legislative Acts of Ukraine Aimed at Providing Additional Social and Economic Guarantees in Connection with the Spread of Coronavirus disease (COVID-19)» was adopted as a kind of reaction of the State to the need for changes in the field of remuneration. To compare the results of the State’s policy in the field of remuneration, as well as the relationship between social partners in the context of the COVID-19 pandemic, the average monthly wage in 2019-2021 can be used. It should be noted that not always the growth of average monthly wages indicates the economic growth of the country. The main indicator of the country’s economic development is gross domestic product (GDP). The coronavirus pandemic, quite naturally, had a negative impact on the economies of countries – in most countries there is a decrease in GDP. Ensuring growth of wages in these conditions is an indicator of strong social policy and/or social and labor relations in the field of labor remuneration. By means of social policy in the country, the State regulates the minimum wage. Most countries have increased the minimum wage to stabilize labor incomes during the pandemic. The main instrument of the State’s influence on wages in Ireland, Germany, Norway, Finland and the United States during this period is the provision of temporary subsidies for wages, which are introduced to save jobs and support the income of employees. Also, the experience of governmental regulation of wages in developed countries during the pandemic includes payment of subsidies to employers, tax crediting, and reduction of the tax rate. At the same time, the implementing of foreign practices in the field of remuneration requires taking into account Ukrainian realities.
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Buursma, Jogchum, and Xavier Auerbach. "The Netherlands: New Legislation Regarding the Taxation of Trusts." Intertax 38, Issue 8/9 (August 1, 2010): 465–71. http://dx.doi.org/10.54648/taxi2010049.
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With effect from 1 January 2010, the Dutch Inheritance and Gift Tax Act 1956 (IGTA) has been revised. The Netherlands Ministry of Finance identified the taxation of existing trust schemes and schemes that make use of irrevocable discretionary trusts allowing the avoidance of income tax and/or inheritance or gift tax in particular, as one of the most important objectives of the revision of the IGTA. The basic idea of the new legislation is that irrevocable and discretionary trust schemes are ignored for tax purposes (both for personal income tax and for IGTA purposes) and their income and assets attributed to the individuals involved.
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Krajčírová, Renáta. "Slovak Income Tax Legislation in Terms of EU Secondary Law Transposition." EU agrarian Law 5, no. 2 (December 1, 2016): 33–36. http://dx.doi.org/10.1515/eual-2016-0010.
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Abstract The article deals with the integration process of implementation of European Union secondary law into the Slovak tax legislation. In particular, the article analyses whether provisions of (i) EU Parent Subsidiary Directive, (ii) EU Interest and Royalty Directive and (iii) EU Merger Directive are implemented into the Slovak Income Tax Act. Following our research, it should be noted that in general, the Slovak tax legislation has adopted the EU secondary law, in particular, the Parent Subsidiary and Interest and Royalty Directives have been implemented. It should be noted that the profit distributions are not subject to tax in Slovakia. It follows that interest and royalty are not subject to tax and is applicable to EU associated companies. Following the Slovak implementation of EU Merger Directive, merger transactions are generally treated as not giving rise to a capital gain. As a result, according to the Slovak Income Tax Act the income received by shareholders from acquiring new shares and income from exchange of the shares on merger transaction is not subject to income tax.
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Burton, Hughlene A., and Noel Brock. "Congress Finally Passes Carried Interest Legislation, But is it Enough?" ATA Journal of Legal Tax Research 17, no. 1 (March 1, 2019): 9–24. http://dx.doi.org/10.2308/jltr-52586.
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ABSTRACT After numerous failed previous attempts to enact legislation taxing “carried interest” income attributable to services as compensation income versus capital gains, Congress enacted Section 1061 as part of the Tax Cuts and Jobs Act. Unlike previous proposals, which would tax carried interest income attributable to services as compensation income, Section 1061 simply reclassifies some carried interest income attributable to services as short-term capital gain. By choosing to treat carried interest income attributable to services as short-term capital gain instead of as compensation income, Section 1061 exempts such income from self-employment tax and allows taxpayers to offset such income with an unlimited amount of short-term capital losses. This paper reviews the requirements under Section 1061 and explains several ambiguities created by the new law. In addition, this paper examines whether Section 1061 follows sound tax policy. The authors find that Section 1061 does not follow the tax policy concepts of equity and fairness, economic efficiency, neutrality, simplicity, or certainty. In addition, the authors find that Section 1061 will have minimal impact, as most carried interest is held longer than the required period to qualify as long-term capital gain.
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Richardson, Ivor. "Simplicity in Legislative Drafting and Rewriting Tax Legislation." Victoria University of Wellington Law Review 43, no. 3 (September 1, 2012): 517. http://dx.doi.org/10.26686/vuwlr.v43i3.5032.
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The search for simplicity in legislative drafting affects all legislatures. It is also central to the work of the New Zealand Law Commission and of governments in other comparable jurisdictions. Rather than exploring a range of statutes in various jurisdictions, this article focuses on income tax. It does so for two reasons. The first is that income tax has been crucial to the funding of government in common law jurisdictions and to achieving a legislative balance between simplicity and other criteria of an acceptable tax system. The second is that we can draw on three recent projects to rewrite income tax legislation – in Australia, the United Kingdom and New Zealand.
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Tepperová, Jana, and Lucie Rytířová. "Tax Law: Third Party As Payer of Income from Dependent Activity." International and Comparative Law Review 13, no. 1 (June 1, 2013): 147–61. http://dx.doi.org/10.1515/iclr-2016-0065.
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Abstract Employment related income paid by a third party (non-employer) has its specific tax treatment. In the Czech Republic, a different approach applies for calculation of personal income tax and obligatory insurance contributions from this income. With the preparation of the Single Collection Point (unifying the collection of personal income tax and obligatory insurance contributions), the question arises whether it is possible to set up unified treatment of this income for all obligatory payments. We provide detailed analyses of this topic from the point of view of the Czech legislation and comparison with selected countries. Further we follow with the discussion of problematic issues in unified treatment for all obligatory payments from this income; such as discrimination and complicated administration. We conclude that even if the national legislation for all obligatory payments from this income would not diff er, there will still be different treatment due to specific international regulations.
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Kok, Reinout. "Compatibility of Exit Taxes and Community Law." EC Tax Review 20, Issue 2 (April 1, 2011): 62–74. http://dx.doi.org/10.54648/ecta2011007.
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In 2010, the pressure on exit taxes in the field of corporate income taxation has increased. In this article, it will be investigated which kind of exit taxes exist in the field of corporate income tax. The Dutch corporate income tax will be used as an example. First, the author analyses the exit taxes from a domestic legislation and a tax treaty point of view. Dutch legislation provides for an immediate taxation over the hidden reserves of the assets/liabilities of a company that migrates and, as a result, is no longer effectively taxable in the Netherlands. Subsequently, it is being investigated whether levying an exit tax is a forbidden infringement on the freedoms of the Treaty on the Functioning of the European Union (TFEU). The author comes to the conclusion that the exit tax forms an infringement on the freedom of residence, but that the preservation of the balanced allocation of taxing power forms a justification. However, the exit tax provisions are not proportional: a mechanism with, for example, a preservative assessment would be more proportional. However, because of the unclarity regarding the application of the proportionality principle by the ECJ, it could be that the ECJ will accept an immediate taxation upon exit and will not force the Netherlands to introduce a preservative assessment mechanism in the field of corporate income tax.
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Kucia-Guściora, Beata. "Tax Abolition Relief vs. Tax Fairness." Teka Komisji Prawniczej PAN Oddział w Lublinie 14, no. 1 (July 21, 2022): 233–49. http://dx.doi.org/10.32084/tekapr.2021.14.1-20.
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This article relates to the personal income tax relief, hereinafter referred to as the tax abolition relief, which has been applicable since 2008. On its implementation as well as during its further application, the tax abolition relief gave rise to numerous difficulties of interpretation. Consistently, the point of reference throughout the legislation process and the application of law has been the principle of tax fairness. This aspect has also been raised during the recent implementation of the amendments to this tax relief. The author analyses the origin justifying the tax abolition relief and its substance, considering the amendments that became binding since the beginning of 2021. The study material was based on the Polish legislation and doctrine and expanded by the aspects of international tax law.
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Costa, David, and Lilla Stack. "The relationship between Double Taxation Agreements and the provisions of the South African Income Tax Act." Journal of Economic and Financial Sciences 7, no. 2 (July 31, 2014): 271–82. http://dx.doi.org/10.4102/jef.v7i2.140.
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This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into account the provisions of the Constitution, and the national and international rules for the interpretation of statutes). An important conclusion reached was that as the Vienna Convention on the Law of Treaties represents customary international law and as such forms part of South African law, the principles contained in the treaty should be taken into account when interpreting South African legislation (including Double Taxation Agreements). The final conclusion of the research was that Double Taxation Agreements have a dual nature – forming part of domestic legislation and being classified as international agreements. The provisions of the Double Taxation Agreement should be taken as overriding any conflicting legislation in the Income Tax Act.
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Rowinanto, Wachid, Erwin Owan Hermansyah Soetoto, and Noviriska. "Penerapan Hukum Dasar Pengenaan Pajak Penghasilan Pasal 22 Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan Pada Usaha Perkebunan Kelapa Sawit." Jurnal Hukum Sasana 9, no. 2 (December 14, 2023): 291–304. http://dx.doi.org/10.31599/sasana.v9i2.2493.
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This study discusses the basic law on the basic object of imposing income tax Article 22 of Law Number 36 of 2008 concerning Income Tax on oil palm plantation businesses. The purpose of this study is to determine whether the application of the basic law of imposition of Article 22 income tax is in accordance with the provisions of the applicable legislation. The research method used is the juridical-normative method, built on scientific disciplines and the workings of normative law, namely legal science whose object is the law itself, namely Article 22 Income Tax on oil palm plantations. Basic regulation of the imposition of Income Tax objects Article 22 of Law Number 36 of 2008 concerning Income Tax which is described through the Minister of Finance Regulation Number 16/PMK.010/2016 the Vagueness of Legal Norms Normatively a regulation is considered certain because it is made and implemented rationally and clearly, so there is a need for certainty of legal norms on the basic law of the basic object of imposition of Article 22 Income Tax. Keywords: Income Tax Article 22, Fresh Fruit Bunches, Vagueness of Legal Norms.
Dissertations / Theses on the topic "Income tax – Law and legislation – Ireland"
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Stroope, John C. (John Clarence). "Income Tax Evasion and the Effectiveness of Tax Compliance Legislation, 1979-1982." Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc330580/.
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The federal income tax system in the United States depends upon a high degree of voluntary compliance. The IRS estimates that the voluntary compliance level is declining and that this tax compliance gap cost the government an estimated $90.5 billion in 1981. Between 1979 and 1982, Congress made several changes in the tax laws designed to improve tax compliance. Extensive data was collected by the IRS for 1979 and 1982 through the random sample audits of approximately 50,000 taxpayers on the Taxpayer Compliance Measurement Program (TCMP), which is conducted every three years. During the period 1979 through 1982, Congress lowered the marginal tax rates, added some fairly severe penalties, for both taxpayers and paid return preparers, and increased information reporting requirements for certain types of income.
In this research, it was hypothesized that voluntary compliance should increase in response to lower marginal rates, a higher risk of detection due to additional reporting requirements, and increased penalties. Multiple regression analysis was employed to test these hypotheses, using 1979 and 1982 TCMP data. Because of the requirements for taxpayer confidentiality, it was necessary for the IRS to run the data and provide the aggregate data results for the research.
The results provided insight into the effectiveness of tax compliance legislation. While the overall voluntary compliance level (VCL) increased from 1979 to 1982 by 1.53 per cent, the VCL increase for taxpayers in high marginal rates was much smaller (.42 percent) than the overall increase. This is very inconsistent with the notion that high marginal rates are driving noncompliance, and suggests that marginal rates may not be strong determinants of compliance. Probably other factors, such as opportunity for evasion, may be more important. There was little change from 1979 to 1982 of the compliance of returns done by paid return preparers. Because of the timing of many TEFRA provisions (effective in 1983), further research for years after 1982 is needed.
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Kanyenze, Rumbidzai. "An analysis of the income tax consequences resulting from implementing the Income Tax Bill (2012) in Zimbabwe." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017536.
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The Income Tax Bill (2012) proposes certain changes to the existing Income Tax Act that will impact on the method used to determine the taxable income of a taxpayer in Zimbabwe. Therefore, it is important to understand the tax consequences the Income Tax Bill creates for the taxpayer. The research aimed to elaborate on and explain the tax consequences that will arise as a result of applying the Income Tax Bill in Zimbabwe. The research was based on a qualitative method which involved the analysis and the interpretation of extracts from legislation and articles written on the proposed changes. The current “gross income” of a taxpayer consists of amounts earned from a source within or deemed to be from within Zimbabwe The proposed changes to the Act will change the tax system to a residence-based system, where resident taxpayers are taxed on amounts earned from all sources. Therefore, the driving factor which determines the taxability of an amount will become the taxpayer’s residency. Clause 2 of the proposed Act provides that income earned by a taxpayer should be separated into employment income, business income, property income and other specified income. This will make it unnecessary to determine the nature of an amount because capital amounts will be subject to income tax. The current Act provides for the deduction of expenditure incurred for the purpose of trade or in the production of income. Section 31(1)(a) of the proposed Act will restrict permissible deductions to expenditure incurred in the production of income. Consequently, expenditure not incurred for the purpose of earning income will no longer be deductible when the Income Tax Bill is implemented. The proposed Income Tax Act will increase the taxable income of a taxpayer as it makes amounts that are not currently subject to tax taxable, whilst restricting the deductions claimable.
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Henderson, James. "A study of income tax compliance costs." Thesis, Queensland University of Technology, 1994. https://eprints.qut.edu.au/36261/1/36261_Henderson_1994.pdf.
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As I write this Research Project, taxation compliance costs
are gaining more prominence in the taxation legislators and
administrators eyes. It has only taken approximately seven to
ten years for this general recognition to be made. Indeed, we
probably would not have endured the copious changes to the
Income Tax Assessment Act that have arisen over the
aforementioned period, if compliance costs were seen to be a
consideration.
The purpose of this project is to examine the relationship
between compliance costs and taxation policy issues and to
understand that there is a delicate balance between the two
and where political issues are also involved compliance costs
may escalate. While study in this area is fairly limited both
here and overseas, there has been some relatively recent
studies carried out that will be examined. These studies when
contrasted with such overseas studies have a tendency to
suggest Australia is carrying high compliance costs.
The paper will conclude that compliance costs can be
influenced by consideration of simple drafting techniques,
further self-assessment considerations and some common sense
approaches to business taxes.
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Azzi, John. "The role of CFC legislation in protecting Australia's domestic income tax base." Thesis, The University of Sydney, 1997. http://hdl.handle.net/2123/20011.
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Grebe, Alta-Mari. "The income tax implications resulting from the introduction of section 12N of the Income Tax Act." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1020787.
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Section 12N, introduction into the Income Tax Act by way of Taxation Laws Amendment Act and which became effective on 2 November 2010, provides for allowances on the leasehold improvements on government-owned land and land leased from certain tax exempt entities as stipulated in section 10 (1) (cA) and (t). As section 12N deems the lessee to be the owner of the leasehold improvement, the lessee now qualifies for capital allowances which were previously disallowed.
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Surtees, Peter Geoffrey. "An historical perspective of income tax legislation in South Africa, 1910 to 1925." Thesis, Rhodes University, 1986. http://hdl.handle.net/10962/d1004578.
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From Introduction: This work considers the period from Union, 31 May 1910 until promulgation of the Income Tax Act No. 40 of 1925.(1) It will describe the means, both financial and otherwise, by which the fledgling Government of the Union of South Africa contrived to balance its budget, and will consider the various sources of revenue available up to 1914, when the Government of Gen. Louis Botha first decided that a tax on income was necessary in order to maintain the solvency of the new State. Similarly the political pressures which shaped the nature of the Income Tax Acts up to 1925 will be discussed, and the political principles (or expediencies, depending on the degree of cynicism of the reader) which led the parties in power from time to time to make the decisions they did regarding the provisions of the various Acts. The effect of external political situations such as the Great War of 1914 - 1918 will be examined, as will the consequences of the rebellion of 1914 and the strikes of 1913 and 1922. The legislation predictably spawned a considerable body of litigation as taxpayers hastened to find and exploit loopholes in it; the resultant Income Tax Cases, in the Income Tax Special Court, Supreme Court and Appeal Court, formed the embryo of a body of judicial precedent which today encompasses some two thousand case reports. A few of the cases decided in the period up to 1925 are still quoted today; for example, CIR v Lunnon 1924 AD 1 SATC 7. The relevant cases from the period will enjoy consideration, with descriptions of how their verdicts affected either subsequent income tax principles or later legislation. Also considered will be the inception during this period of the way in which income tax legislation largely develops: the legislature promulgates an Act, the taxpayers discover legitimate ways to reduce their tax burden and the Minister of Finance consequently causes the Act to be changed in order to protect the tax base. Thereupon the resolute taxpayers seek loopholes anew. The effect of economic conditions on income tax legislation will engage attention; several such conditions cast their shadows into the House of Assembly during that 15 year period, notably the post-war recession and the drought of 1919. The selection of this period is apposite for several reasons: it covers the period during which income tax legislation came into being; - it includes several notable political occurrences. thus making possible a consideration of their effect on income tax legislation; it includes a natural cataclysm. namely a major drought. which also had an effect on subsequent Income Tax Acts; - a sufficient number of income tax cases was heard during the period to afford a fair indication both of how the body of case law would develop and how it would perpetually interplay with the legislation; it clearly illustrates the differences between the two great political parties of the time, differences largely caused by the vested interests of each; the dominant South African Party, with its need to retain the support of the commercial and particularly the mining sectors, and the smaller but even then growing National Party with its face set firmly towards the rural constituencies and the embattled farmers; - the period culminates in the Income Tax Act of 1925, a significant change from its predecessors, and the second Income Tax Act of the Pact Government. The imposition of taxes by the respective provinces does not form part of this work, as the scope of the discussion is limited to the various Income Tax Acts, and their development has been overseen by the central government.
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Stopforth, David Paul. "A history of the anti-avoidance legislation applying to settlements for income tax purposes." Thesis, University of Glasgow, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.254093.
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Haffejee, Yaasir. "A critical analysis of South Africa's general anti avoidance provisions in income tax legislation." Thesis, Nelson Mandela Metropolitan University, 2009. http://hdl.handle.net/10948/1243.
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This treatise was undertaken to critically analyse the new general anti avoidance rules (new GAAR) as set out in sections 80A to 80L of the Income Tax Act1. A discussion on the difference between tax evasion and tax avoidance was performed in the first chapter. The goals of this treatise were then set out. An analysis of the requirements for the application of the new GAAR was performed in the second chapter. The courts have historically reviewed the circumstances surrounding an arrangement when determining whether tax avoidance has occurred. The new GAAR requires the individual steps of an arrangement to be reviewed in isolation. Secondly, the courts have historically held that the purpose test, when determining the taxpayer‘s purpose, was subjective. The wording of the new GAAR indicates that this test is now objective. Thirdly, the courts have historically viewed the abnormality of an arrangement based of the surrounding circumstances. The wording of the new GAAR requires an objective view of the arrangement. An analysis of the secondary provisions contained in sections 80I, 80B and 80J of the new GAAR was performed in the third chapter. With regards to section 80B, it was submitted that the Commissioner should issue an Interpretation Note detailing all the methods ―he deems appropriate.
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Wessels, Jacques. "The tax implications of non-resident sportspersons performing and earning an income in South Africa." Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1003719.
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As the number of non-resident sports persons competing in South Africa increases so does the need to tax them more effectively. It was for this reason that the South African legislature decided to insert Part IlIA into the Income Tax Act which regulates the taxation of non-resident sports persons in South Africa. The new tax on foreign sports persons, which came into effect during August 2006, is a withholding tax placing the onus upon the organizer of the event to withhold the tax portion of the payment to the non-resident sportsperson and pay it over to the revenue services. The rate of taxation has been set at 15 percent on all amounts received by or accruing to a foreign sportsperson. The question which the research addressed is whether this new tax will prove to be an effective tax, both from the point of view of its equity and the administration of the tax. In order to determine the impact of the new tax, it was compared to similar taxes implemented in the United Kingdom and Australia and also to other withholding taxes levied in South Africa. The new tax was also measured against a theoretical model for effectiveness, compared to the pre-August 2006 situation and to the taxation of resident sportsmen and women, using hypothetical examples. The major shortcomings of the new withholding tax are the uncertainty with regard to the intention of the legislature on matters such as the taxation of capital income versus revenue income, the question whether payments to support staff are included in the ambit of the new tax, the taxation of the award of assets in lieu of cash payments and the definition of a resident. A further area of concern is that the rate of taxation of 15 percent appears to be too low and creates horizontal inequity between the taxation of resident and non-resident sports persons. The new tax on non-resident sports persons may have its shortcomings but, depending upon the administrative and support structures put in place to deal with it, will be an effective tax. The rate at which the tax is levied could result in a less tax being collected than before but, with the reduced administrative cost of tax collection, the effective/statutory ratio of the tax could well be much higher than it was. This is a new tax in South Africa and certain initial problems are inevitable and will undoubtedly be solved as the administrators gain experience and as the case law governing this tax develops.KMBT_363
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Nxumalo, Delani. "A critical analysis of the income tax implication of income from illegal activities in South Africa." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/12780.
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Moneymaking schemes such as prostitution, drug dealing, fraud, corruption, pyramid schemes and the sale of counterfeit goods have been around for years. The taxing of these transactions/schemes has become a contentious issue. It has recently been reported in the press that SARS has lodged a claim for R183 million in income taxes against the estate of the slain mining magnate, Brett Kebble, in respect of the R2 billion allegedly stolen by him from the mining companies of which he was a director.4 It is further reported that the Master of the High Court has rejected the claim on the grounds that the amounts on which SARS sought to levy tax constituted money stolen by Kebble, and that stolen money is not subject to income tax. It has been reported that SARS is to take the Master’s decision in this regard on review.5 The Kebble case raises an interesting and unresolved tax issue and, in view of the large sum at stake, it may be a case that will go all the way to the Supreme Court of Appeal and bring long-overdue certainty to the law. The Income Tax Act No. 58 of 1962 (the Act) is of no assistance in determining the issue. Section 23(o) states that payments that are illegal in terms of Chapter 2 of the Prevention and Combating of Corrupt Activities Act No. 12 of 2004 or that constitute a fine or penalty for any “unlawful activity carried out in the Republic or in any other country if that activity.
Books on the topic "Income tax – Law and legislation – Ireland"
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1960-, Moore Alan, and Butterworth Ireland Ltd, eds. Butterworth Ireland tax acts, 1993-94: Income tax, corporation tax, capital gains tax. Dublin: Butterworth Ireland, 1993.
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2
MBA, Moore Alan, Judge Norman E. 1933-, and Murphy Sean BA, eds. The tax book: Income tax, corporation tax, capital gains tax. Dublin: Taxworld International, 1998.
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3
Haccius, Charles. Ireland in international tax planning. 2nd ed. Amsterdam, The Netherlands: IBFD Publications, 2004.
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4
Haccius, Charles. Ireland in international tax planning. Amsterdam, The Netherlands: IBFD Publications, 1995.
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5
Ireland. Office of the Revenue Commissioners. Finance Act, 1996: Provisions relating to income tax, corporation tax, capital gains tax, value-added tax, stamp duty, and capital acquisitions tax : notes for guidance. Dublin: Stationery Office, 1996.
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Ireland. Office of the Revenue Commissioners., ed. Taxes Consolidation Act, 1997: (as amended by subsequent acts up to and including the Finance Act, 2003) : income tax, corporation tax, capital gains tax. Dublin: Stationery Office, 2003.
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Ireland. Convention between Ireland and the State of Israel for the avoidance of double taxation and for the prevention of fiscal evasion with respect to taxes on income: Done at Dublin on 20th November, 1995 : presented to both houses of the Oireachtas. Dublin: Stationery Office, 1995.
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Bradley, John A. PRSI and levy contributions: Social WelfareAct 1994. Dublin: Institute of Taxation in Ireland, 1994.
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Bradley, John A. PRSI and levy contributions: Social Welfare Act 1996. 3rd ed. Dublin: Institute of Taxation in Ireland, 1996.
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Bradley, John A. PRSI and levy contributions: Social Welfare Act 1998. 5th ed. Dublin: Institute of Taxation in Ireland, 1998.
Find full textBook chapters on the topic "Income tax – Law and legislation – Ireland"
1
Stanley, Robert. "Dimensions of Law in the Service of Order." In Dimensions of Law in the Service of Order, 3–14. Oxford University PressNew York, NY, 1993. http://dx.doi.org/10.1093/oso/9780195058482.003.0001.
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Abstract The first explanation of the origins of the federal income tax, of its relationship to the polity and to the reform movements of this century, was undertaken years ago by scholars who were committed to a vision of social justice. They saw in the income tax evidence of the gradual improvement of society and of the importance of economic benefits for all. The progressives not only perceived great winds of change in their own time but contributed to them with an activist scholarship. Locating the income tax within a phalanx of democratizing legislation, they celebrated the passing of an old order, plutocratic and blind to its civic responsibilities. The scales of justice in modern society seemed to be balancing, and the future beckoning.
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Małgorzata, Ofiarska. "Exemption of Polish Local Government Units and their Unions from Corporate Income Tax – The Fundamentals, Evolution of Solutions and Legal Framework." In European Financial Law in Times of Crisis of the European Union, 457–66. Ludovika Egyetemi Kiadó, 2019. http://dx.doi.org/10.36250/00749.43.
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Local government units and their unions as income earning legal entities are subject to the provisions of the Act on corporate income tax. Being subject to income tax law translates also to the opportunity of benefiting from tax privileges established by the law. The establishment and application of tax preferences on income of local government units and their unions is an important instrument in supporting their efforts to perform important – in social and economic terms – public tasks. Tax privileges also serve an important protective function with regard to the public funds being managed by local government units and their unions. To ascertain the fundamentals and the scope of the regulatory law regarding subjective and objective tax exemptions addressed to local government units and their unions, as well as the way in which these regulations evolve, the tax legislation and judicial practice were analysed and the reference literature was reviewed with the application of the dogmatic-legal and empirical methods. The hypothesis on the conditional nature of tax exemption and the need for strict interpretation thereof was proven to be correct. The inability to apply such exemptions in metropolitan unions, which can be interpreted as discriminatory, was evaluated critically. Moreover, it has been proven that the provision of statutory income tax exemption thresholds to local government units and their unions is an overly complicated process since the Act income tax incorporates references to the provisions of the Act on the income of local government units which do not conclusively determine the revenue sources of these entities.
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Fuksová, Jana. "Desetiletá lhůta pro stanovení daně – vybrané otevřené otázky." In Správa daní: Soubor statí z odborné konference konané na Právnické fakultě Univerzity Karlovy dne 6. října 2023, 53–67. Univerzita Karlova, Právnická fakulta, 2024. http://dx.doi.org/10.14712/9788076300361.4.
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The article focuses on two current issues of the so-called ten-year period for tax assessment, or more precisely, the maximum ten-year period for tax assessment (Art. 148(5) of the Tax Code) with a significant impact on practice. Specifically, the questions of intertemporal effects of the new legislation of the Tax Code are addressed – whether and what is the effect of court proceedings initiated after 1 January 2011 on the maximum length of the tax determination period; and the question of the relationship between the special legislation on the tax determination period under the Income Tax Act (Section 38r of the Income Tax Act) and the rules of the Tax Code – is the maximum length of the tax determination period affected by the recognition of a tax loss or the use of a discount on account of investment incentives. The aim of the article is to find answers to the above questions, on which there are conflicting opinions in case law and literature, based on the analysis of the legislation, its interpretation using relevant interpretative methods, analysis of available literature and case law. Answering these questions is crucial for legal practice. The maximum length of the tax assessment period is a major milestone for both tax authorities and taxpayers. According to practical experience, these issues determine the outcome of a number of disputes between tax administrators and tax subjects.
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Berglund, Martin. "The Future of Avoiding Double Taxation." In The Oxford Handbook of International Tax Law, 319—C19N37. Oxford University Press, 2023. http://dx.doi.org/10.1093/oxfordhb/9780192897688.013.20.
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Abstract This chapter evaluates the future of avoiding double taxation. The two main methods of mitigating international double taxation—exemption and foreign tax credit—have been an essential part of international tax law since this area of law was established. The methods are regulated in the OECD Model Tax Convention (OECD Model) in the two alternative articles 23A and 23B, and in the national legislation of different countries. The rules in the OECD Model aim at mitigating international juridical double taxation, and thereby at achieving a situation where the income in question is instead subject to single taxation. However, these objectives are not always fulfilled in the concrete application. The chapter assesses what impact the OECD Base Erosion and Profit Shifting (BEPS) Project has had so far, and can be expected to have in the future, on the methods of mitigating international double taxation. This refers to both the OECD BEPS reports published in 2015 and the continued work within the Inclusive Framework, where in 2020 two drafts—the Pillar One and Two Blueprints—were published on changes in international tax law as a result of digitalization of the economy.
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Nizioł, Krystyna. "Polski Ład z perspektywy zasad poprawnej legislacji." In Polski Ład a opodatkowanie dochodów. Ujęcie prawne, finansowe i ekonomiczne, 17–30. Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu, 2023. http://dx.doi.org/10.18559/978-83-8211-162-0/1.
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Polish Deal from the perspective of correct legislation. Purpose: The purpose of this study is to analyse the legislative process of regulations introduced under the so-called of Polish Deal, which was carried out on the basis of the principles of decent legislation. For the purposes of the analysis, two principles of decent legislation were selected, i.e. the principle of specificity of regulations and the principle of compliance with the lawmaking procedure by the legislator. In addition, due to the tax nature of the regulations, they were also analysed based on the principle of legal certainty. Design/methodology/approach: In the paper the comparative legal method (consisting in the analysis of legal acts, literature and jurisprudence) was used. At the beginning, the principles of decent legislation and the principle of legal certainty are briefly characterized. Then, the legislative process of changes introduced as part of Polish Deal was analysed in order to indicate examples of its elements that could violate the above principles. Findings: The numerous irregularities in the legislative process concerning Polish Deal described in this study confirm that the principles of proper legislation and legal certainty were violated in its course. The essence of these principles implies the necessity to enact laws that will implement the principle of specificity of provisions and with the observance of the appropriate procedure for its enactment. Meanwhile, the acts covered by Polish Deal were processed quickly, in violation of such important principles as, e.g., keeping an appropriate period of vacatio legis, which in the case of establishing the tribute law may have particularly unfavorable effects, because they affect the taxpayers’ income and property sphere, and may destabilise state tax system. Other shortcomings of the legislative process that violated the principles of proper legislation were the lack of public consultations on bills covered by Polish Deal, or the poor substantive quality of the regulatory impact assessment that applied to them.
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Hockenos, Paul. "Between Harrisburg and Hiroshima." In Joschka Fischer and the Making of the Berlin Republic, 131–71. Oxford University PressNew York, NY, 2007. http://dx.doi.org/10.1093/oso/9780195181838.003.0006.
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Abstract With a mandate to reform and liberalize, the Social Democrats put the Adenauer era and two decades of conservative rule definitively behind the Federal Republic. “We haven’t arrived at the end of our democracy, we’re just getting started,”Willy Brandt announced with pomp to the Bundestag upon his 1969 inauguration.1 He replaced Adenauer’s slogan “No Experiments” with his own: “No Fear of Experiments!”2 The Brandt government ushered in the new era with a flurry of domestic reforms and obsessive restructuring. New legislation in the domains of voting rights, the environment, labor law, social policy, the tax code, and civil liberties breathed fresh life into the body politic. Funding for education was doubled, which dramatically facilitated the access of lower income groups to higher education. Between 1970 and 1975, federal outlays for social and welfare policies increased by more than a third.3 Also, in an act of extending the olive branch to the post-student movement left, the new government declared a general amnesty for extra-parliamentary activists who had run afoul of minor laws, such as trespassing.
Conference papers on the topic "Income tax – Law and legislation – Ireland"
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Joldeska, Irina, and Stevcho Mecheski. "Establishing an Annual Account for Performers of Independent Activity." In 5th International Scientific Conference 2021. University of Maribor Press, 2021. http://dx.doi.org/10.18690/978-961-286-464-4.17.
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The preparation of the Annual account is mandatory for all economic entities in the Republic of North Macedonia. Depending on the type of categorized economic entity, special forms are prepared prescribed by law, in order to summarize them in the Annual account. Performers of independent activity are economic entities that include an individual person – entrepreneur, sole proprietorship an individual person who is engaged in performing agricultural, craft activity, as well as a person who performs a service or free occupation. Accordingly, at the end of the year, it is necessary to prepare an Annual account which contains the Income and Expenses Balance, the Annual Tax Balance for determining the income tax from performing an independent activity and the Income Structure by activities. The main purpose of the paper is to reflect the legislation of a certain part of companies registered in accordance with the law in The Republic of North Macedonia for external reporting and tax purposes. Hence, as a conclusion, the practical preparation of the three forms, implemented in the Annual Account of a sole proprietorship can be seen.