The Wartime Origins of the Irish Corporation Tax

The development of corporate taxation in Britain and Ireland followed in most respects an identical path between 1853 and 1922. By 1925, however, the Irish Free State and the United Kingdom had become radically different in approach, with Ireland taking the more recognisably modern path. This article traces the early history of this divergence and locates its origins in a peculiar mixture of doctrine, politics and accident

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Year of publication:	2019
Authors:	de Cogan, Dominic
Publisher:	[S.l.] : SSRN
Subject:	Irland \| Ireland \| Unternehmensbesteuerung \| Corporate taxation \| Körperschaftsteuer \| Corporate income tax

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Extent:	1 Online-Ressource (18 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: [2013] 2 Irish Journal of Legal Studies 15 (available online on the Journal website) Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments August 20, 2013 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014154589