Taxation in the Republic of Ireland 2012

1 Administration and General;

2 Allowances, Credits and Rates — for Income Tax;

3 Anti-Avoidance Legislation;

4 Appeals;

5 Assessment Bases;

6 Assessments to Income Tax;

7 Capital Acquisitions Tax;

8 Capital Allowances;

9 Capital Gains Tax;

10 Claims;

11 Companies;

12 Corporation Tax;

13 Deduction of Tax at Source;

14 Double Tax Relief — Capital Transfers;

15 Double Tax Relief — Income and Capital Gains;

16 Exempt Income and Special Savings Schemes;

17 Exempt Organisations;

18 Farming;

19 Government and Other Public Loans;

20 Interest Payable;

21 Investment in Corporate Trades;

22 Losses;

23 Married Persons and Civil Partners;

24 Mines;

25 Payment of Tax;

26 Residential Property Tax;

27 Residents and Non-Residents;

28 Returns;

29 Schedule C — Paying Agents;

30 Schedule D, Cases I and II — Profits of Trades, Professions etc;

31 Schedule D, Case III — Interest Receivable and Overseas Income;

32 Schedule D, Case IV — Miscellaneous Income;

33 Schedule D, Case V — Property Income;

34 Schedule E — Emoluments;

35 Schedule F — Distributions; 36 Settlements;

37 Social Welfare System;

38 Tax Cases;

39 Value-Added Tax;

40 Wealth Tax;

41 Youth Employment Levy and Health Contributions;

42 Stamp Duty;

43 Finance Act 2012 — Summary of Provisions;

Table of Cases;

Table of Statutory References;

Index.