Irish Income Tax 2013

1 General Background; 2 Assessment and Collection of Tax; 3 Taxation of Individuals; 4 Trades and Professions: Basis of Assessment; 5 Trades and Professions: Calculation of Profits; 6 Capital Allowances; 7 Farming and Other Income from Land; 8 Schedules D Cases III and IV: Income from Patents; 9 Schedule F: Distributions from Companies; 10 Schedule E: Income from Offices and Employments; 11 PAYE, PRSI and Profit Sharing Schemes; 12 Immovable Property; 13 Foreign Aspects; 14 Double Taxation Relief; 15 Estates and Settlement; 16 Retirement Plans; 17 Anti-Avoidance; 18 Exemption and Reliefs.