The Taxation of Companies 2012

Michael Feeney

Provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland
Fully updated to the latest Finance Act
Contains detailed worked examples and extensive references to case law throughout

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

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

Bibliographic detail

ISBN 978 1 84766 927 8
Publication Date: May-12
Format: Hardback
Availability: In print
List price: €195 / £165