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Taxation in the Republic of Ireland 2013

Taxation in the Republic of Ireland 2013

Author: Amanda-Jayne Comyn
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781780431437
Published In: May 2013
Format: Paperback
Jurisdiction: Ireland ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

Covers all the important legislative provisions relating to income tax and capital gains tax, corporation tax, capital acquisitions tax and value added tax
Fully updated to the latest Finance Act
Contains coverage of the changes to the capital taxes across all the capital tax heads

Taxation in the Republic of Ireland 2013 covers the legislative provisions relating to income tax, capital gains tax, corporation tax, capital acquisitions tax and value added tax in Ireland. Brief summaries of the various social security contributions, levies and relevant tax cases are included throughout the text.

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.