haku: @author Brennan, F. / yhteensä: 1
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| Tekijä: | Haccius, C. Brennan, F. |
| Otsikko: | Ireland: The new residence rules |
| Lehti: | European Taxation
1995 : VOL. 35:2, p. 38-48 |
| Asiasana: | IRISH REPUBLIC INCOME TAX TAX LAW CAPITAL GAINS TAX |
| Kieli: | eng |
| Tiivistelmä: | Using practical examples, the authors examine the implications of changes in the Irish residence criteria. The Irish and the UK tax systems share a common origin in the Income Tax Act 1842, enacted at the time when Ireland was still a part of United Kingdom. One of the shortcomings of the system was its failure to define what precisely was meant by the terms "residence" and "ordinary residence". Sections 149 to 158 inclusive of the Irish Finance Act 1994 introduce a clear and comprehensive code by reference to which questions of "residence" and "ordinary residence" are henceforth to be decided for the purposes of Irish income tax and capital gains tax. |
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