The Taxation of Companies 2018

By Michael Feeney

This key book provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland.This new edition is updated to the latest Finance Act. 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 clients' tax liabilities as low as possible. 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; and Chapter 15 Self-Assessment and Administration.

Publication Date: 5/10/2018
Format: Cloth
ISBN: 9781526502070