The Taxation of Companies 2009

Erscheinungsjahr 2009
ISBN: 978-1-84766-297-2
Verlag: Bloomsbury

Medienkombination, Englisch, 2500 Seiten, Format (B × H): 152 mm x 229 mm

Irish Taxation 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%

Autoren/Hrsg.

Feeney, Michael

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

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: Urban and Other Renewal Incentives - 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.

Über Autor(innen)

Feeney, Michael
Michael Feeney is a Director at PricewaterhouseCoopers