This key book 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 the Finance Act 2020. 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 the new tax reliefs, keeping your client's tax liabilities as low as possible.
Updates included in this edition are:
· The Finance Act 2020 provisions on transfer pricing exclusions, albeit subject to Ministerial order at time of writing
Discussions on Revenue guidance issued on various provisions in previous year e.g. hybrid transactions An overview of recently decided caselaw at the courts and at the Tax Appeals Commission Discussion of certain Covid-19 related provisions.
TABLE OF CONTENTS
Chapter 1 Introduction and 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 International Tax Issues
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.
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