Taxation in the Republic of Ireland 2013

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.