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Revenue Law

v. 2

By (author) Kieran Corrigan
Format: Hardback
Publisher: Round Hall Ltd, Dublin, Ireland
Published: 1st Nov 2000
Dimensions: h 230mm
ISBN-10: 1858002044
ISBN-13: 9781858002040
Barcode No: 9781858002040
Synopsis
"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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