Description
Tom Maguire
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 2025. 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 year's edition covers key developments such as:
changes to the R&D tax credit
updates to the Pillar Two legislation
changes to Irish transfer pricing rules, and
amendments to Ireland's digital production tax incentives
- 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
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