The Taxation of Companies 2012

The Taxation of Companies 2012

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Irish Corporation Tax. 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 a 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.Section 766A TCA 1997 deals with the tax credit for expenditure on buildings or structures used for research and development. This section was inserted by Finance Act 2004. To qualify the company must be entitled to claim industrialanbsp;...

Title:The Taxation of Companies 2012
Author:Michael Feeney
Publisher:A&C Black - 2012-05-31


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