Tax Assignment
Part A

A US multinational company, Grape Limited, has decided to locate in Ireland. It has been decided to incorporate three companies
– a management company, which will supply management services to the other entities and receive services from a foreign service provider
– a manufacturing company to manufacture electronic parts
– a marketing company, which will market the parts for the manufacturing company.
All product sales will be to VAT-registered customers in France and Spain. In addition, the management company will provide an administration service for a sister manufacturing company located in Chile.

Prepare a report advising the Managing Director of the company on the following matters:

1. VAT registration
2. VAT group registration
3. VAT invoicing
4. Non-deductible VAT
5. Cross border services supplied and received
6. VAT section 56 authorisation (previously section 13A VAT Act 1972)

Part B

The Minister for Finance announces the Budget for 2015 on 14th October 2014.


Select three tax measures relating to either VAT or Income Tax, announced in Budget 2015 and assess the measures as to whether they are equitable, the ease of implementation, the impact on the wider economy and society.