The Taxation of Companies 2024

The Taxation of Companies 2024 cover

Description

The 2024 edition of Taxation of Companies contains an extensive new chapter on Ireland's implementation of the OECD's “Pillar 2” agreement, the high-profile policy introducing a global minimum effective corporation tax rate of 15%. This is the book's first completely new chapter in over 20 years, which is a reflection of the importance of this material.

This flagship title, also known as Feeney, provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. Written by Tom Maguire, this new edition is updated to Finance Act 2023. 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 new tax reliefs, keeping your client's tax liabilities as low as possible.

This title is included in Bloomsbury Professional's Irish Tax online service.

Table of 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 International Tax Issues
7 Corporation Tax Incentive Reliefs
8 Group Relief
9 Companies' Capital Gains and Company Reconstructions
10 Close Companies
11 Distributions, Buy-back of Shares
12 Special Types of Companies
13 Special Types of Business
14 Double Taxation Relief
15 Self-Assessment and Administration
16 Pillar 2

Product details

Published 05 Jul 2024
Format Ebook (Epub & Mobi)
Edition 1st
Extent 3008
ISBN 9781526530158
Imprint Bloomsbury Professional
Publisher Bloomsbury Publishing

About the contributors

Author

Tom Maguire

Tom Maguire FCCA MBA FITI Tom Maguire is a tax p…

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