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Maguire

The Taxation of Companies 2024

Medium: Buch
ISBN: 978-1-5265-3014-1
Verlag: Bloomsbury
Erscheinungstermin: 05.07.2024
Lieferfrist: bis zu 10 Tage
The 2024 edition of Taxation of Companies contains an extensive new chapter on Ireland's implementation of the OECD's "Pillar 2" agreement, the high-profile policy introducing a global minimum effective corporation tax rate of 15%. This is the book's first completely new chapter in over 20 years, which is a reflection of the importance of this material.

This flagship title, also known as Feeney, 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 Finance Act 2023. 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 new tax reliefs, keeping your client's tax liabilities as low as possible.

This title is included in Bloomsbury Professional's Irish Tax online service.

Produkteigenschaften


  • Artikelnummer: 9781526530141
  • Medium: Buch
  • ISBN: 978-1-5265-3014-1
  • Verlag: Bloomsbury
  • Erscheinungstermin: 05.07.2024
  • Sprache(n): Englisch
  • Auflage: Erscheinungsjahr 2024
  • Produktform: Gebunden, Hardback
  • Seiten: 3520
  • Format (B x H): 156 x 248 mm
  • Ausgabetyp: Kein, Unbekannt

Autoren/Hrsg.

Autoren

Maguire, Tom

Tom Maguire FCCA MBA FITI Tom Maguire is a tax partner in Deloitte and leads its tax policy and technical services team. He is one of the country's pre-eminent tax commentators and has authored and co-authored a number of leading texts on various tax matters, including Irish Income Tax (formerly "Judge") and Taxation of Companies ("Feeney") which are also published by Bloomsbury.

1 Introduction and Outline
2 Interpretation
3 Charge to Corporation Tax
4 Losses, Collection of Tax at Source and Charges on Income
5 Capital Allowances
6 International Tax Issues
7 Corporation Tax Incentive Reliefs
8 Group Relief
9 Companies' Capital Gains and Company Reconstructions
10 Close Companies
11 Distributions, Buy-back of Shares
12 Special Types of Companies
13 Special Types of Business
14 Double Taxation Relief
15 Self-Assessment and Administration
16 Pillar 2