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Maguire Tom: Irish Income Tax 2023

Irish Income Tax 2023

Gambling Law in Ireland

... by any standard, a remarkable magnum opus ... No serious lawyer, accountant or corporate entrepreneur can do without this work. The 2014 Act and this volume, taken together, are the corner-stone and keystone respectively of the bridge to understanding the corporate law of this State. Michael McDowell, The Sunday Business Post The most comprehensive commentary on Irish company law and the recognised authority in this jurisdiction, Law of Companies is an unparalleled statement of the law applicable to the formation, administration and management of companies. This new edition: - reviews the amending legislation enacted since 2015; - completely reviews the law relating to one of the most fundamental principles of company law, lifting the veil, - expands and improves the chapters on the law on corporate criminal liability and the criminal liability of directors, - redevelops the chapter on directors' fiduciary and other duties by reference to both Irish and UK developments, - provides coverage of the significant changes to company general meetings introduced following Covid, - analyses the new rescue process for small and micro companies that was introduced in 2021, and &gt; Fully updated to take account of the hundreds of judgments from the Irish and UK courts delivered since the previous edition, as well as the new statutory provisions, the fifth edition of The Law of Companies is a 'must have' for all practitioners and students of Irish company law. This title is included in Bloomsbury Professional's Irish Company and Commercial Law online service.

The Law of Companies

This book celebrates the life and legacy of one of Ireland's greatest ever jurists - Gerard Hogan. Across his career as an academic, Advocate General at the Court of Justice of the European Union, and judge of the High Court, Court of Appeal, and Supreme Court of Ireland, Gerard Hogan has had a profound influence on public law. He is widely regarded as Ireland's leading legal scholar, particularly in constitutional law, administrative law, and EU law. The volume in his honour focuses on the central role of courts in public law. It examines how courts shape constitutional systems, interpret legislation, hold public authorities accountable, and protect rights, while maintaining the balance between the executive, legislature, and citizens. Drawing on themes developed in his scholarship, opinions, and judgments, the book addresses issues such as judicial review, constitutional oversight, the rule of law, and the relationship between judicial independence, public confidence, democracy, and accountability. It also considers comparative and global perspectives on how courts perform these functions across different jurisdictions. Reflecting on Gerard Hogan's enduring contributions to debates on judicial review, separation of powers, fundamental rights, and judicial decision-making, the book serves as both a tribute and a lasting scholarly resource. At a time of ongoing constitutional challenges in Ireland and across Europe, it offers a timely reflection on the principles of public law that Gerard Hogan has shaped over several decades, both on and off the bench.

Liber Amicorum in Honour of Gerard Hogan

Public Law and the Centrality of Courts

Veröffentlichungen zum Steuerrecht

Cross-border cooperation between tax authorities based on the EU Directive on Administrative Cooperation has been steadily expanded and intensified in recent years. This development is accompanied by numerous interferences with fundamental rights. However, the doctrinal foundations of fundamental rights in the area of tax enforcement within the European Union have so far received little systematic scholarly attention. Thomas Sendke examines this issue by analyzing fundamental rights protection in cross-border European tax enforcement and first determines the applicable fundamental rights standard of review. Clarifying the doctrinal interaction between the various fundamental rights regimes requires, in turn, an analysis of the current state of harmonization in tax enforcement. This reveals that EU fundamental rights already apply in many areas of (cross-border) tax enforcement.
 

 The author then compares the protection offered by the different fundamental rights regimes with regard to procedural burdens, before assessing specific tax enforcement measures against the standards he has developed. The analysis shows that, in many areas of cross-border tax enforcement, both Union and national fundamental rights already guarantee a sufficient level of protection - supported in part by recent case law of the CJEU. In other areas, however, fundamental rights protection remains inadequate. Overall, Thomas Sendke's work makes a significant contribution to the emergence of a European tax constitutional law.

Grundrechtsschutz beim grenzüberschreitenden Steuervollzug innerhalb der EU

"Harry Bucknall leads us through the multicultural history of our island, with its diverse history and extraordinary quirkiness. Up fell and down river, across walls and dykes, from Iona to Dover, you are in safe hands as he steers a course of over 6,000 miles. A Road for All Seasons is a joy." Julie Summers "The kind of travel book that makes you want to lace up sensible boots and set off immediately" - The Halpern HotlistA journey of 6,518 miles, that filled 14 notebooks and encompassed all 4 countries of the United Kingdom, travelling through 42 out of its 95 counties, visiting 23 cities; requiring 75 trains, 60 maps, 26 cars, 16 buses, 9 ferries, 4 tubes, 4 uber taxis, 4 black cabs, 2 DLR, 2 vans, a canal boat, a probation service minibus, an intercontinental articulated lorry, a 1953 Morris Oxford and a pair of size 9 boots ... A tumultuous period in British politics left writer Harry Bucknall questioning whether he really knew the place he called home. Propelled by a growing desire to better understand his island nation, Harry decided to undertake a pilgrimage of sorts; he embarked on a series of four walks across Britain that would mirror the changing seasons, covering a distance of nearly 1,600 miles.From fresh and heady spring through to the gloriously crisp winter months, Harry journeyed across Britain visiting cities, towns and vast swathes of the countryside from Mull to Sunderland and Aberystwyth to Lowestoft, meeting a host of diverse and charismatic characters along the way as he strove to uncover the beating heart of the nation. Uplifting, joyous and charming, A Road for All Seasons is a vivid, social and cultural snapshot of 21st-century Britain. Focusing as much on the beauty of the fertile land as the people who inhabit it, it explores a unique culture, its folklore both past and present, as well as the wealth of the nation's history and heritage. Exquisitely written and filled with delightful people and places, this is Harry's ardent tribute to the British Isles.

A Tribute to Britain

A Road for All Seasons

Adopting distinct and new perspectives to analyse VAT policy and practice, this book explores the key design challenges and opportunities faced by VAT jurisdictions in the 21st century. The book shows how the VAT, the world's most preferred form of consumption tax, has failed to live up to the expectations of its advocates since its earliest iterations about a century ago. It identifies and explains the gaps between VAT theory and practice, drawing on lessons from recent international experience. The book begins with an analysis of key design features of VAT systems, including concessions, registration thresholds and small business regimes. It goes on to explore more complex issues, such as the application of the tax to financial supplies, sharing economy transactions, and international cross-border sales, as well as the treatment of transactions and revenue within jurisdictions that operate under multiple-tiered systems of government.These issues represent challenges commonly encountered in VAT jurisdictions in modern economies. The work outlines innovative and realistic reform proposals for a VAT suitable for a 21st century economy that are grounded in economic principles and at the same time, practicable in terms of law, policy, and administration. It factors in, in particular, the political, technical, and administrative realities that policymakers in VAT jurisdictions must navigate when developing reform programmes. With guidance on VAT design and implementation for policymakers and law drafters, the book is also a valuable resource for academics, students, and practitioners interested in VAT policy and practice, and the interactions between tax law, policy and economic principles.

Design, Challenges, and Opportunities

Value Added Tax in the 21st Century

Ludwig Wittgenstein and Ben Richards met in the autumn of 1945, when Richards - a medical student - was attending one of Wittgenstein's courses. The 'loving friendship' (in Wittgenstein's words) which subsequently developed between them decisively coloured every aspect of Wittgenstein's last years. Their correspondence - consisting of more than 370 letters, cards, and telegrams, along with numerous drawings and attachments - starts in the summer of 1946, and ends in April 1951, just a week before Wittgenstein's death. It gives an incomparably vivid and touching picture of the last five years of Wittgenstein's life. His encounter with Richards was perhaps the deepest love and the greatest happiness of Wittgenstein's life. And yet these letters also reveal Wittgenstein as a lonely, vulnerable, and often overbearing man, painfully aware of his dependence on the affection of his much younger beloved friend, and painfully aware of the fragility of their connection. This collection of letters between Wittgenstein and Richards is not only the single largest correspondence of Wittgenstein's that has survived, but - more importantly - it is by far the most significant and revealing cache of letters between Wittgenstein and someone whom he loved romantically. They offer an entirely new window onto Wittgenstein's inner life, and a profound and moving testament to his emotional and intellectual concerns in his last years. Like all of Wittgenstein's writings, the letters are shot through with opinions, humour, and insights, delivered in Wittgenstein's typically sharp and powerful manner. In short, this is a most remarkable collection of documents - both for those interested in Wittgenstein's philosophy, and for those interested in the life of one of the 20th century's greatest thinkers.

The Letters of Ludwig Wittgenstein and Ben Richards

I Think of You Constantly with Love

Children and Criminal Law in Ireland

Studies in the History of Tax Law

This book is a continuation of the prestigious series investigating current tax policy debates in an historical context. The authors are a mix of senior tax professionals from academia, the judiciary, and practice, with representatives from 9 countries. The chapters fall within 3 basic categories: 1. UK tax, looking at a variety of topics ranging from income tax (introduction and deduction at source), tax administration (Scotland), cases and judges (Lord Wilberforce), to the Peasants' Revolt, indirect taxation (tonnage tax and excise), and tax concepts (beneficial ownership). 2. International taxation, with chapters on the origins of the international income tax order, the UN (1950s and 60s), and VAT (origins and procedure). 3. Non-UK tax systems, including chapters on income tax in Singapore and early developments in Japan, South Africa (GAAR), an influential Canadian report (Carter Commission), taxation in classical Athens, and in the medieval Italian city-states. Collecting papers from the biennial Cambridge Tax Law History Conference, the book is a key resource for those interested in tax law and legal history.

Studies in the History of Tax Law, Volume 12

'A comedy about tragedy. Séamas O'Reilly has written a brutal, profound, and very funny novel' NINA STIBBE 'Prestige Drama is bristlingly funny, richly humane . . . Séamas O'Reilly is a writer with a rare and vital comic gift' MARK O'CONNELL 'Séamas is one of my favourite living writers. Honestly - there is nobody else who could write a book like this about tragedy, loss and who gets to tell a story, with such deft and moving wit' EVA WISEMAN Derry is already abuzz with news that famous American actor, Monica Logue, has flown to the city and will be starring in a new series set during the Troubles. And then she goes missing . . . All eyes are on Diarmuid, the flaky scriptwriter who was the last to see Monica alive. From budding young actors hoping for a role to grieving parent whose story forms the backbone of the narrative; newspaper editors covering the mystery to taxi drivers hearing all the news from their clients, Prestige Drama follows the city's cast as they all try to locate themselves in Monica's disappearance. Séamas O'Reilly's debut novel is a comedy about dramatising tragedy, and the responsibilities of a teller to a tale. It brings to life the voices of a city, the people, families and communities who find themselves obsessed with, and terrified of, interrogating their past.

the ‘hilarious and profound’ debut novel from the bestselling author of Did Ye Hear Mammy Died?

Prestige Drama

Redmond on Dismissal Law

Code of Federal Regulations, Title 26 Internal Revenue

Code of Federal Regulations, Title 26 Internal Rev 1.1001-1.1400, Revised as of January 1, 2025

Irish Income Tax 2023

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