Ireland in International Tax Planning

"The high quality efforts of the publishers & of barrister Haccius go to create an impressive book. (...) This clearly represents a very useful scholarly guide to Ireland's place in the international tax planning field." International Tax Review, July/August 1995 This is the first detailed investigation of Ireland's position in international taxation, & the first to explore in depth the attractions of the Irish tax system for foreign investment & international transactions. The book has been written principally with those unfamiliar with the Irish tax system in mind; consequently, an introduction to Irish tax legislation is provided, along with an explanation of the effect of treaty relief. The discussion of treaties includes practical comparison with the OECD Model Convention & the effect on treaty relief of the Constitution of Ireland. Ireland's domestic legislation is outlined alongside the corresponding treaty provisions in the OECD Model Convention, & the interrelation between the two is discussed. A practical discussion of Ireland's tax breaks then follows, most significant of which is manufacturing relief; the author provides a definition & examines in depth how the relief is calculated, the advantages & disadvantages of an Irish resident subsidiary, as opposed to a permanent establishment, & tax-efficient financing. Tax planning opportunities offered by Irish trusts are explored as well as various tax breaks for specific business, individuals & locations, including writers & artists, air & sea transport, forestry, bloodstock, international executives, self-employed professionals & Shannon Airport & the International Financial Services Centre. The book also covers transfer pricing & anti-avoidance legislation in an Irish context.Haccius, Charles is the author of 'Ireland in International Tax Planning', published 2000 under ISBN 9789070125783 and ISBN 9070125781.