The Irish Revenue authority (Revenue) has published a revised Code of Practice for Revenue Audit and Other Compliance Interventions (the Revised Code), which took effect from August 14 2014. It will be a “live” document, meaning it will remain under permanent review and be updated to reflect changes in legislation and new practices.
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While the manual should be consulted for any questions around MAPs, the OECD’s Sriram Govind also emphasised that the guidance is ‘not a political commitment’
The landmark Indian Supreme Court judgment redefines GAAR, JAAR and treaty safeguards, rejects protections for indirect transfers and tightens conditions for Mauritius‑based investors claiming DTAA relief
As tax teams face pressure from complex rules and manual processes, adopting clear ownership, clean data and adaptable technology is essential, writes Russell Gammon, chief innovation officer at Tax Systems