The taxation of companies : 1998-99
著者
書誌事項
The taxation of companies : 1998-99
(Butterworths Irish tax library)
Butterworths, c1998
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注記
Includes index
Previous ed. oublished under title: Corporation tax, 1997
内容説明・目次
内容説明
This work is a commentary on and analysis on the principles and practices of corporation tax in Ireland. It features detailed worked examples and references to case law throughout.
目次
Introduction and outline. Interpretation. Charge to corporation tax. Losses. Collection of tax at source and charges on income. Capital allowances. Urban renewal and other renewal incentives. Corporation tax incentive reliefs. Group relief. Companies' capital gains and company reconstructions. Close companies. Distributions. ACT and buy-back of shares. Special types of companies. Special types of business. Double taxation relief. Self-assessment and administration.
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