The taxation of companies : 1998-99
Author(s)
Bibliographic Information
The taxation of companies : 1998-99
（Butterworths Irish tax library）
Butterworths, c1998
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Note
Includes index
Previous ed. oublished under title: Corporation tax, 1997
Description and Table of Contents
Description
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.
Table of Contents
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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