Taxation of Company Reorganisations in IrelandEvelyn Forde
This unique new title is the only Irish tax publication which provides an in-depth and comprehensive analysis of the Irish tax issues arising in company
reorganisations and reconstructions. The book adopts a practical approach to examining the principal considerations arising from the types of reorganisations typically undertaken by Irish companies. The text includes a number of worked examples, case studies and tax planning points relevant to this complex area. Providing a comprehensive analysis of relevance to tax
practitioners in both large and small tax firms, it considers the practical application of tax law in key areas, including:
Restructurings in the context of incorporation
Group reorganisations/reconstructions
Restructurings for sale
Share capital reorganisations
Earn outs and long term incentive schemes
Anti-avoidance
An introduction to relevant company law and accounting issues is also included.Bibliographic detail
ISBN 978 1 84766 377 1
Publication Date: Aug-11
Format: Hardback
Availability: In Print
List price: €175
Contents
1 Introduction;
Part 1: General Considerations and Definitions:
2 Outline of Tax-Neutral Reorganisations Transactions; 3 Pattern of Domestic Reorganisation Reliefs in Irish Tax System; 4 Company Reorganisations - Key Definitions;
Part 2: Direct Tax Treatment of Relevant Parties:
5 Overview; 6 Tripartite Reorganisations: Tax on Capital Gains; 7 Tripartite Reorganisations - Corporation Tax Issues; 8 Bipartite Reorganisations; 9 Takeovers; 10 Single Company Reorganisations;
Part 3: Other Taxes/Issues and Pre-Sale Reorganisations:
11 Other Taxes, ‘Checklist’ Issues and Specific Aspects of Pre-Sale Reorganisations; 12 Anti-Avoidance; 13 Multinational Reorganisations.