Taxation of Partnerships

Taxation of Partnerships is a narrative title that deals with the treatment of partnerships under the various tax heads in Ireland. It looks at the overall tax implications of common partnership transactions as well as the opportunities for sensible tax planning strategies in this area.

This title has a very practical focus and contains many useful worked examples and is fully updated to Finance Act 2012.

Table of Contents:

1. Legal and accounting background to partnerships
2. The taxation of partnership income: general principles
3. The taxation of partnership gains: general principles
4. Capital acquisitions tax, stamp duty, prsi and vat
5. Partnership changes, mergers and demergers
6. Limited partnerships
7. Investment partnerships
8. Special cases (corporate partners; eeigs)
9. The foreign element
10. Provision for retirement
11. Tax planning and anti-avoidance provisions