The Taxation of Companies 2018

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 Finance Act 2017. 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

Chapter 15 Self-Assessment and Administration