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Vol 23 No 5 May/June 2018

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Revenue Law in Ireland : Volume 2

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ISBN13: 9781858002040
ISBN: 1858002044
Published: November 2000
Publisher: Round Hall Press
Country of Publication: Ireland
Format: Hardback
Price: Out of print

Revenue Law by Kieran Corrigan is an exceptional two-volume publication from Round Hall that examines - in detail - the concepts, principles and practice underlying the Irish revenue law system.

It explores in considerable depth the principles of income tax law and tax law in general, such as tax avoidance and statutory interpretation. As well as dealing with all the relevant statutory provisions, the book focuses on Irish decided cases and recently published precedents of the Irish Revenue Commissioners.

It also looks at tax law in the wider legal setting, encompassing constitutional and European contexts. A thorough introductory chapter describes all of the extant Irish taxes, gives an overview of how the Irish taxation system functions in practice and considers the economic context in which it operates.

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Irish Law