GAAR/SAAR Vs arm’s length – GAAR wins!!
Interpreting the words “incidental to” Facts: The disputed years are 2014 and 2015.
I don’t think so! The key difference lies in the technical explanations of the India-US DTA and Ireland-US …
What about foreign losses? The participation exemption was introduced into Irish tax law by the Finance Act 2024.
With Irish group loss relief as core issue Facts: A Dutch parent company held indirectly all the shares …
Surcharge on late filing of iXBRL accounts Facts: The appellant filed CT1 for the tax years 2021 and …
Is the interpretation of TAC correct? Facts: The appellant got married in 2020, and the spouse(wife) was a …
UK Court decision In the UK, income tax residency depends on the number of days an individual stays …
Foreign jurisdiction’s domestic tax laws are critical in any tax planning!!
This rule in Irish domestic tax law is particularly relevant for individuals who move to or from Ireland …
