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Ireland’s General Anti-Avoidance Rule and the Rule of Irish Law
Available in Print or eBook Edition

Publication Date: March 18, 2014

Launching the book, Paul Gallagher, SC, and former Attorney General noted that this is the first book to focus on the interpretation of tax law in Ireland, while giving a very impressive overview of anti-avoidance rule.

Helen O’Sullivan, President of the Irish Tax Institute added: “This is an important publication for our Chartered Tax Adviser members and for stakeholders in Irish taxation, given the recent and ongoing developments in the area of anti-avoidance, not just in Ireland but internationally…The publication gives a detailed analysis of how the Irish GAAR regime has developed while it also looks at the central elements of GAAR in other jurisdiction such as the UK and Canada. It is a particularly timely publication, providing a complete overview of what is currently taking place in the EU and their approach to the concept of a GAAR, along with that of the ECJ.

Speaking at the launch, Tom Maguire, author of the book and Leader of PwC’s Tax Technical Centre said: “The general anti-avoidance legislation in Ireland is extremely complex and understanding how this is interpreted and applied to particular situations is critical.  Getting the interpretation wrong can have serious financial consequences for a business. For example, a misinterpretation may result in significant financial penalties and interest applying.

A new in-depth and technical analysis of section 811

Key Features

The rule of Irish law and statutory interpretation

Irish anti-avoidance case law – McGrath, O’Flynn, Droog

Section 811 – definitions and application

Section 811A – Revenue powers, formation and delivery of opinion

Appealing provisions within s811

GAAR in other jurisdictions – Canada and UK

Anti-avoidance doctrine at European Court of Justice

Click here to view the Table of Contents for Ireland's General Anti-Avoidance Rule and the Rule of Irish Law.


Tom Maguire is a Tax Director in PwC and leads the firm’s Tax Technical Centre. He is a Fellow of both the Irish Tax Institute (FITI Chartered Tax Adviser (CTA)) and the Association of Chartered Certified Accountants. He also holds an MBA from Trinity College Dublin. He is the Editor of Direct Tax Acts, the Irish Tax Institute’s leading edition of the 1997 Taxes Consolidation Act. Tom is author of Taxing GAAP and IFRS and co-author of the Institute’s leading text Taxing Financial Transactions. He is a member of the editorial board and a regular contributor to the Irish Tax Review. He lectures widely on tax matters. He is Irish correspondent for European Taxation, the official journal of the Confédération Fiscale Européenne (CFE).

Extracts from Forewords

Tom analyses the provision together with its recent interpretation in O'Flynn with the skill and precision of a cardiothoracic surgeon.
Conor Kennedy BL

This text provides an excellent basis to stimulate both societal debate and academic research on these issues.
Dr Gerardine Doyle, UCD

This book is essential reading for all Chartered Tax Advisers (CTA) as the importance of understanding the key elements of s811 is critical in providing advice.
Julie Burke, Solicitor, Member Commission on Taxation 2009

This book reinforces Tom's reputation as one of the country's pre-eminent tax commentators and it is my pleasure to recommend it to anyone looking to unpick the Gordian knot of tax avoidance.
Frank Mitchell, BL

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Publication Catalogue

Booking Options
UnSelectedPrinted book - Price : €85.50