Changes to the territorial scope of the capital acquisitions tax in Ireland

Journal
Ward, J.
Ireland
Bulletin for International Taxation 2002 (Volume 56), No. 2
FormatPDF
EUR
40
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45
(VAT excl.)

Sets out the background to the recent sweeping changes in the territorial basis of the capital acquisitions tax in Ireland and examines the practical implications of these changes. The discussion is in the context of the tension between the economic and political considerations.