Consolidated Financial Statements 

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The Domicile Levy

Author: John Ward, Dara Burke

Introducing the new Domicile Levy, the Minister for Finance ringingly declared that every wealthy Irish domiciliary who pay little or no income tax should make a contribution during a time of fiscal difficulty. In reality, some individuals already paying substantial income tax will be caught by the levy, while some extremely wealthy individuals will avoid it altogether, as John Ward and Dara Burke explain.

To access the full text of this article, please see the Digital Edition of Accountancy Ireland, Vol 42, No 4, August 2010.