The second Tax Briefing of 2007 was published on-line in the week before Christmas. A summary of the various issues covered in the Tax Briefing is given below:

Topics covered by articles include:

• Taxation of Married Couples
  This article deals with cases involving non-residence.
• Claims for Research and Development (R&D) Tax Credit
  This article deals with the simplification procedure for smaller claims where Research Technology and innovation grants have been received from Enterprise Ireland.
• Lump Sum Payments and Top Slicing Relief
  This article deals with changes to the calculation of Top Slicing Relief, where either joint assessment or separate assessment applies.
• Tour Operators and VAT
  This article deals with the revised position of Tour Operators, following from an Appeal Commissioner's decision.
• The Revenue Technical Service (RTS)
  This article gives an update on the RTS which was launched in June 2007.
• Foreign Effective Rates (with effect from 1 January 2007)
  Approximate rates are given in relation to claiming double tax relief in respect of portfolio investments in Belgium, France, Germany, Italy, Japan or Luxembourg.
• Double Taxation Relief
  Three articles are included in relation to double tax relief:

• – The Legal & General Case, and the impact for Ireland.
• – A list of the 44 Double Taxation Treaties entered into by Ireland.
• – A table of source country tax rates in Irish TaxTreaties for dividend, interest and royalty payments.