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 case law at
the courts and at the Tax Appeals Commission
Discussion of certain Covid-19 related
provisions.
By:
Tom Maguire
Imprint: Bloomsbury Professional
Country of Publication: United Kingdom
Dimensions:
Height: 248mm,
Width: 156mm,
ISBN: 9781526513717
ISBN 10: 1526513714
Pages: 2752
Publication Date: 17 June 2021
Audience:
Professional and scholarly
,
Undergraduate
Format: Hardback
Publisher's Status: Active
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
Tom Maguire is a Partner in Deloitte, running their Tax Policy and Technical Services team.
