Feeney: The Taxation of Companies 2019

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Description

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 2018. 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

Author Bio

Michael Feeney has been a corporate tax specialist for most of his forty years with PwC in Dublin having previously spent an initial short period with the Revenue Commissioners and a further few years with another accounting firm. He is currently Tax Consultant at Bradley Tax Consulting. In recent years he had been working mainly on international and overseas tax assignments. He is a Chartered Tax Adviser with the Irish Tax Institute and holds an MA from University College Dublin.