This key book provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland.
Now in its 23rd year of publication, this extremely practical book 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.
This new edition has been updated to the Finance Act 2018 and incorporates the many substantive legal changes that have taken place in the last year, including:
- The new controlled foreign companies legislation: whereby, for Irish tax purposes, undistributed income of controlled foreign subsidiaries may be attributed to an Irish controlling company of those subsidiaries.
- The capital gains tax exit charge legislation, which has been completely re-written and substituted for the existing legislation.
- Film relief, which has been extended for another four years, to 31 December 2024, but which has also been extensively amended
There have also been numerous legal smaller changes that have been addressed and incorporated into this new edition, such as the technical change in specified tangible assets to the 80% restriction on allowable capital allowances, the extension of accelerated capital allowances to expenditure on energy-efficient equipment, the accelerated capital allowances for equipment and buildings for childcare centres or fitness centres for employee and the extension of relief for start-up companies.
Read an extract of Feeney: The Taxation of Companies 2019
Table of Contents
Chapter 1 Introduction and 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