Taxation of Company Reorganisations in Ireland
Description
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.
This title is included in Bloomsbury Professional's Irish Tax online service.
Table of Contents
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;
Par 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.
Product details
Published | 31 Aug 2011 |
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Format | Hardback |
Edition | 1st |
Extent | 470 |
ISBN | 9781847663771 |
Imprint | Bloomsbury Professional |
Dimensions | 248 x 156 mm |
Publisher | Bloomsbury Publishing |