"Revenue Law" by Kieran Corrigan is an exceptional two-volume publication from Round Hall that examines - in detail - the concepts, principles and practice underlying the Irish revenue law system. It explores in considerable depth the principles of income tax law and tax law in general, such as tax avoidance and statutory interpretation. As well as dealing with all the relevant statutory provisions, the book focuses on Irish decided cases and recently published precedents of the Irish Revenue Commissioners. It also looks at tax law in the wider legal setting, encompassing constitutional and European contexts. A thorough introductory chapter describes all of the extant Irish taxes, gives an overview of how the Irish taxation system functions in practice and considers the economic context in which it operates.
Sprache
Verlagsort
Zielgruppe
Für höhere Schule und Studium
Für Beruf und Forschung
Maße
ISBN-13
978-1-85800-085-5 (9781858000855)
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Schweitzer Klassifikation
Overview of the tax system. The constitution and the European Community. Sources of law. The tax jurisdiction. Administration of the tax system. Income tax exemptions. Pensions and retirement annuities. Schedule C - Trading and professional income. Property dealing and development legislation. Taxation of partnerships. Schedule E - Capital allowances. Urban and rural renewal notices. Schedule F - Taxation of trusts. Revocable dispositions, settlements and covenants. Anti-avoidance. Estates in the course of administration. Tax avoidance - General provisions and specific provisions. Double taxation relief. The OECD model convention. Taxation and damages awards - The gourley principle.
