Specifically, the module aims to bestow students with an understanding of how to interpret tax legislation. Key to this aim is to enable students to appreciate how Irish Tax law is drafted and how it relates to general law including the Irish Constitution and EU law.

 

The module also seeks to explain how arbitration works in the event of a dispute over the application of the law, and to equip students with negotiation skills to effectively settle disputes.

 

On successful completion of this module, students will be able to:

• Describe the process in which Irish tax legislation is drafted;
• Successfully navigate and interpret the relevant Irish tax legislation;
• Correctly apply general anti-avoidance and mandatory disclosure legislation;
• Demonstrate an understanding of the operation of the Irish Tax Appeals process; - Acquire negotiation skills to be used as part of the Tax Appeals process.