This KEY book provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. This new edition is updated to the latest Finance Act. An extremely practical book, it features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply the new tax reliefs, keeping your clients' tax liabilities as low as possible. The new edition incorporates the results of the latest Finance Act.

Contents

1 Introduction and Outline
2 Interpretation
3 Charge to Corporation Tax
4 Losses, Collection of Tax at Source and Charges on Income
5 Capital Allowances
6 Urban and Other Renewal Incentives
7 Corporation Tax Incentive Reliefs
8 Group Relief
9 Companies’ Capital Gains and Company Reconstructions
10 Close Companies
11 Distribution, Buy-back of Shares
12 Special Types of Companies
13 Special Types of Business
14 Double Taxation Relief
15 Self-Assessment and Administration

Bibliographic detail

ISBN 978 1 84766 693 2
Publication Date: Jul-11
Format: Hardback + eBook
Availability: In print

List price: €195 / £165