Publisher's Synopsis
Irish Law. This is the twenty-second edition of Tax Acts, which has long been established as Ireland's definitive tax legislation reference book. This edition reflects the changes made to the direct taxes code of law by both the Finance Act 2011 and the Finance (No. 2) Act 2011. In addition, the edition also incorporates the changes made to that code by the following Acts:
- Criminal Justice (Money Laundering and Terrorist Financing) Act 2010;
- Intoxicating Liquor (National Conference Centre) Act 2010;
- Inland Fisheries Act 2010;
- Adoption Act 2010; and
- Social Welfare and Pensions Act 2010.
Tax Acts 2011 also contains the following:
- Income Tax (Relevant Contracts) (Amendment) Regulations 2010 (SI 674/2010);
- Mandatory Disclosure of Certain Transactions Regulations 2011 (SI 7/2011);
- Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2011 (SI 223/2011); and
- Returns of Payments (Government Departments and Other Bodies) Regulations 2011 (SI 273/2011).
This edition has also been updated by reference to all relevant Ministerial Commencement and other Orders and to all relevant e-Briefing, Tax Briefing and other information material issued by the Revenue Commissioners since the last edition.
Tax Acts 2011 is the indispensable annual reference guide for tax practitioners, accountants, solicitors, barristers, business people, financial institutions, students of law and tax and any person who deals with tax law on a regular basis.
