Feeney: The Taxation of Companies 2019

Save €130

Price:
€95 €225

Description

Feeney: The Taxation of Companies 2019
By: Michael Feeney



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.

Contact Us

Legal and General App

Payment & Security

American Express Apple Pay Google Pay Maestro Mastercard PayPal Shop Pay Visa

Your payment information is processed securely. We do not store credit card details nor have access to your credit card information.

You may also like

Recently viewed