Download This PaperO'Flynn - The Need for Tax Certainty
Phelan, Diarmuid and Kennedy, Conor, 'O'Flynn- The Need for Tax Certainty' (July 2014) Bar Review 87
5 Pages Posted: 25 Nov 2016
Date Written: July 2014
Abstract
Government, State agencies and many of the State's leading accountancy and law firms recognise the importance of tax certainty in attracting foreign investment and the steps taken to promotes Ireland as "the best little country to do business in". However, since O'Flynn Construction Ltd. v. The Revenue Commissioners, the interpretation of tax statutes has become uncertain. This paper discusses the impact of the O'Flynn decision on tax certainty.
Keywords: O'Flynn, Tax Certainty, Interpretation Act 2005, McKechnie Judgment, Purposive Interpretation, Literal Interpretation
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