Taxation Of Company Reorganisations In Ireland
DOWNLOAD
Download Taxation Of Company Reorganisations In Ireland PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Taxation Of Company Reorganisations In Ireland book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Taxation Of Company Reorganisations In Ireland
DOWNLOAD
Author : Evelyn Ford
language : en
Publisher: A&C Black
Release Date : 2011-08-31
Taxation Of Company Reorganisations In Ireland written by Evelyn Ford and has been published by A&C Black this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-08-31 with Law categories.
This unique new title is the only Irish tax publication which provides an in-depth and comprehensive analysis of the Irish tax issues arising in company reorganisations and reconstructions. The book adopts a practical approach to examining the principal considerations arising from the types of reorganisations typically undertaken by Irish companies. The text includes a number of worked examples, case studies and tax planning points relevant to this complex area. Providing a comprehensive analysis of relevance to tax practitioners in both large and small tax firms, it considers the practical application of tax law in key areas, including:- Restructurings in the context of incorporation - Group reorganisations/reconstructions - Restructurings for sale - Share capital reorganisations - Earn outs and long term incentive schemes - Anti-avoidance - An introduction to relevant company law and accounting issues is also included. EURO: 175
Taxation Of Company Reorganisations
DOWNLOAD
Author : Pete Miller
language : en
Publisher: Bloomsbury Professional
Release Date : 2020-11-11
Taxation Of Company Reorganisations written by Pete Miller and has been published by Bloomsbury Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-11-11 with Business & Economics categories.
Taxation of Company Reorganisations, Sixth Edition is an essential reference source for tax advisers which covers the basic rules of corporation tax and capital gains, reorganisations, share exchanges and other deemed reorganisations, reconstructions, mergers, demergers and branch incorporations, as well as cross-border transactions. Written by authors with more than fifty years' experience of dealing with clients from small owner-managed businesses to multinational corporate groups, this title includes guidance on the full range of corporate transactions and is applicable to a wide number of organisations. While there is comprehensive coverage of the technical and theoretical meaning of the legislation, the authors have also drawn on their vast practical experience, derived from many years of transaction-based work. This Sixth Edition has been brought fully up to date with recent Finance Acts including FA 2019 and the proposals for FA 2020 that were published in July 2019. It has been reviewed for company and European law and has been updated in relation to the following: - Changes to substantial shareholding exemptions in Finance (No. 2) Act 2017 - Changes to EIS, SEIS and VCT investment schemes in FA 2018 - The introduction of LBTT in Scotland and LTT in Wales - Stamp duty changes proposed for FA 2020 - Enhanced material on the taxation of goodwill and loan relationships on a reorganisation Cases updated since the last edition include: - Gallaher Ltd v Revenue and Customs Commissioners [2019] UKFTT 207 (TC) (on application of s171 TCGA 1992) - Hancock [2019] 1 WLR 3409 (Supreme Court decision) - Trigg [2018] EWCA Civ 17 (Court of Appeal decision)
Ireland In International Tax Planning
DOWNLOAD
Author : Charles Haccius
language : en
Publisher: IBFD
Release Date : 2004
Ireland In International Tax Planning written by Charles Haccius and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Double taxation categories.
Revised and updated edition providing the introduction to Irish tax legislation, along with an explanation of the effect of treaty relief. The discussion of treaties includes practical comparison with the OECD Model Convention and the effect on treaty relief of the Constitution of Ireland. Follows practical discussion of Ireland's tax breaks, beginning with a discussion of the circumstances in which a company resident or carrying on business in Ireland qualifies for the 12.5% rate of corporation tax, and continuing with the issues of the tax efficient establishment and financing of a trading presence in Ireland, whether through a subsidiary or a permanent establishment or both. Possible tax planning opportunities are then discussed, both long standing tax breaks such as relief for artists and inventors, forestry, bloodstock and foreign domiciliaries, and opportunities such as those arising from the exercise of an employment in Ireland and the employment of crew members employed on ships or aircraft by an Irish resident company. The book also discusses transfer pricing and anti-avoidance provisions both in the Irish domestic tax legislation and in tax treaties.
Taxation Of Company Reorganisations
DOWNLOAD
Author : PETE. HARDY MILLER (GEORGE.)
language : en
Publisher:
Release Date : 2019
Taxation Of Company Reorganisations written by PETE. HARDY MILLER (GEORGE.) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Corporate reorganizations categories.
Taxation In Ireland
DOWNLOAD
Author : John Bristow
language : en
Publisher: Institute of Public Administration
Release Date : 2004
Taxation In Ireland written by John Bristow and has been published by Institute of Public Administration this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Corporations categories.
Corporate Loss Utilisation Through Aggressive Tax Planning
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2011-08-03
Corporate Loss Utilisation Through Aggressive Tax Planning written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-08-03 with categories.
After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and non-arm’s length transfer pricing.
Taxation Of Companies 2009
DOWNLOAD
Author : Michael Feeney
language : en
Publisher: Bloomsbury Professional
Release Date : 2009
Taxation Of Companies 2009 written by Michael Feeney and has been published by Bloomsbury Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Business & Economics categories.
This 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 2009. An extremely practical book, it features detailed worked examples and extensive references to case law throughout the work. New edition includes: Improved incentive for R&D expenditure by companies, including increase in tax credit from 20% to 25% Three year tax exemption for certain start-up companies Re-introduction of the two-instalment system of payment of tax by larger companies, the first instalment being due by the sixth month of the accounting period Capital gains tax rate increased to 22% Also includes eBook.
The Taxation Of Company Reorganisations
DOWNLOAD
Author : George Hardy
language : en
Publisher:
Release Date : 2004
The Taxation Of Company Reorganisations written by George Hardy and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Corporate reorganizations categories.
Taxation Of Company Reorganisations
DOWNLOAD
Author : Pete Miller
language : en
Publisher: Bloomsbury Publishing
Release Date : 2020-10-05
Taxation Of Company Reorganisations written by Pete Miller and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-10-05 with Business & Economics categories.
Taxation of Company Reorganisations, Sixth Edition is an essential reference source for tax advisers which covers the basic rules of corporation tax and capital gains, reorganisations, share exchanges and other deemed reorganisations, reconstructions, mergers, demergers and branch incorporations, as well as cross-border transactions. Written by authors with more than fifty years' experience of dealing with clients from small owner-managed businesses to multinational corporate groups, this title includes guidance on the full range of corporate transactions and is applicable to a wide number of organisations. While there is comprehensive coverage of the technical and theoretical meaning of the legislation, the authors have also drawn on their vast practical experience, derived from many years of transaction-based work. This Sixth Edition has been brought fully up to date with recent Finance Acts including FA 2019 and the proposals for FA 2020 that were published in July 2019. It has been reviewed for company and European law and has been updated in relation to the following: - Changes to substantial shareholding exemptions in Finance (No. 2) Act 2017 - Changes to EIS, SEIS and VCT investment schemes in FA 2018 - The introduction of LBTT in Scotland and LTT in Wales - Stamp duty changes proposed for FA 2020 - Enhanced material on the taxation of goodwill and loan relationships on a reorganisation Cases updated since the last edition include: - Gallaher Ltd v Revenue and Customs Commissioners [2019] UKFTT 207 (TC) (on application of s171 TCGA 1992) - Hancock [2019] 1 WLR 3409 (Supreme Court decision) - Trigg [2018] EWCA Civ 17 (Court of Appeal decision)
Feeney The Taxation Of Companies 2019
DOWNLOAD
Author : Michael Feeney
language : en
Publisher: Bloomsbury Publishing
Release Date : 2019-04-19
Feeney The Taxation Of Companies 2019 written by Michael Feeney and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-04-19 with Law categories.
This key book provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. Now in its 23rd year of publication, this extremely practical book 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. This new edition has been updated to the Finance Act 2018 and incorporates the many substantive legal changes that have taken place in the last year, including: - The new controlled foreign companies legislation: whereby, for Irish tax purposes, undistributed income of controlled foreign subsidiaries may be attributed to an Irish controlling company of those subsidiaries. - The capital gains tax exit charge legislation, which has been completely re-written and substituted for the existing legislation. - Film relief, which has been extended for another four years, to 31 December 2024, but which has also been extensively amended There have also been numerous legal smaller changes that have been addressed and incorporated into this new edition, such as the technical change in specified tangible assets to the 80% restriction on allowable capital allowances, the extension of accelerated capital allowances to expenditure on energy-efficient equipment, the accelerated capital allowances for equipment and buildings for childcare centres or fitness centres for employee and the extension of relief for start-up companies.