Feeney: The Taxation of Companies 2019
About Feeney: The Taxation of Companies 2019
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.
Tom Maguire is a tax partner in Deloitte and leads its tax policy and technical services team. He is one of the country's pre-eminent tax commentators and has authored and co-authored a number of leading texts on various tax matters, including Irish Income Tax (formerly “Judge”) which is also published by Bloomsbury.
Table Of 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