This second edition provides an in-depth analysis of Ireland‘s place on the international fiscal stage. The book thoroughly explores the unique features of the Irish tax system which make Ireland attractive for foreign investment and international transactions.   The book presents a timely and practical guide for international tax practitioners whose clients are actively considering some kind of commercial or fiscal involvement with Ireland. In addition, the book provides a valuable reference work for tax advisers, auditors, accountants, lawyers and academics.   View sample chapter    |    View table of contents

• An explanation of Irish tax legislation and the effect of treaty relief.
• Practical comparison of treaties with the OECD Model Convention and the effect on treaty relief of the Constitution of Ireland.
• The interrelation between domestic legislation and the corresponding treaty provision.
• Tax breaks in Ireland, including the circumstances in which a company resident or carrying on business in Ireland qualifies for the 12.5% rate of corporation tax.
• The tax efficient establishment and financing of a trading presence in Ireland.
• Tax planning opportunities - both long standing tax breaks such as relief for artists and inventors, forestry, bloodstock and foreign domiciliaries, and less well known opportunities such as those arising from the exercise of an employment in Ireland and the employment of crew members employed on ships or aircraft by an Irish resident company.
• Transfer pricing and anti-avoidance provisions both in the Irish domestic tax legislation and in tax treaties.

Charles Haccius is a member of the Irish, English and New Zealand Bars and has more than 35 years of professional experience in the international aspects of Irish taxation. He was formerly at the Solicitors' Office of the United Kingdom Inland Revenue.

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