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Ireland. Finance Act 2008 - the direct tax effects

Tom Maguire

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Abstract

The Finance Act 2008 in Ireland contained a number of developments from a direct tax perspective. It was signed into law by the President on 13 March 2008. This article briefly outlines some of the major changes contained in the Finance Act 2008, including taxation of companies, double tax credit relief, financial services, property and construction matters, environmental measures, taxation of income, capital gains tax, Revenue powers and anti-avoidance.

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What this paper is about

The Finance Act 2008 in Ireland contained a number of developments from a direct tax perspective. It was signed into law by the President on 13 March 2008. This article briefly outlines some of the major changes contained in the Finance Act 2008, including taxation of companies, double tax credit relief, financial services, property and construction matters, environmental measures, taxation of income, capital gains tax, Revenue powers and anti-avoidance.

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Available abstract

The Finance Act 2008 in Ireland contained a number of developments from a direct tax perspective. It was signed into law by the President on 13 March 2008. This article briefly outlines some of the major changes contained in the Finance Act 2008, including taxation of companies, double tax credit relief, financial services, property and construction matters, environmental measures, taxation of income, capital gains tax, Revenue powers and anti-avoidance.

Key concepts: Economics, Double taxation, Finance, Tax avoidance, Capital gains tax, Perspective (graphical), Revenue, Capital (architecture)

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