The Taxation of Companies 2014: A Guide to Irish Law

This key book provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. This 2014 edition is updated to the latest Finance Act: Finance (No. 2) Act 2013. An extremely practical book, it features detailed worked examples and extensive references to case law throughout. The book outlines how to successfully apply the new tax reliefs, keeping a client's tax liabilities as low as possible. Contents include: Interpretation
• Charge to Corporation Tax
• Losses, Collection of Tax at the Source, and Charges on Income
• Capital Allowances
• Transfer Pricing
• Corporation Tax Incentive Reliefs
• Group Relief
• Companies' Capital Gains and Company Reconstructions
• Close Companies
• Distributions
• Buy-back of Shares
• Special Types of Companies
• Special Types of Business
• Double Taxation Relief
• Self-Assessment and Administration.