Tax Planning for Irish Operations

Tax Planning for Irish Operations PDF Author: Price, Waterhouse & Co
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 36

Get Book Here

Book Description

Tax Planning for Irish Operations

Tax Planning for Irish Operations PDF Author: Price, Waterhouse & Co
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 36

Get Book Here

Book Description


Ireland in International Tax Planning

Ireland in International Tax Planning PDF Author: Charles Haccius
Publisher: IBFD
ISBN: 9076078742
Category : Double taxation
Languages : en
Pages : 1399

Get Book Here

Book Description
Revised and updated edition providing the introduction to Irish tax legislation, along with an explanation of the effect of treaty relief. The discussion of treaties includes practical comparison with the OECD Model Convention and the effect on treaty relief of the Constitution of Ireland. Follows practical discussion of Ireland's tax breaks, beginning with a discussion of the circumstances in which a company resident or carrying on business in Ireland qualifies for the 12.5% rate of corporation tax, and continuing with the issues of the tax efficient establishment and financing of a trading presence in Ireland, whether through a subsidiary or a permanent establishment or both. Possible tax planning opportunities are then discussed, both long standing tax breaks such as relief for artists and inventors, forestry, bloodstock and foreign domiciliaries, and opportunities such as those arising from the exercise of an employment in Ireland and the employment of crew members employed on ships or aircraft by an Irish resident company. The book also discusses transfer pricing and anti-avoidance provisions both in the Irish domestic tax legislation and in tax treaties.

Tax Planning for Irish Operations

Tax Planning for Irish Operations PDF Author: Price, Waterhouse Center for Transnational Taxation
Publisher: New York : Price Waterhouse Center for Transnational Taxation
ISBN:
Category : Corporations, American
Languages : en
Pages : 36

Get Book Here

Book Description


Tax Planning for Irish Operations

Tax Planning for Irish Operations PDF Author:
Publisher:
ISBN:
Category : Commercial law
Languages : en
Pages : 44

Get Book Here

Book Description


U.S. Tax Treaties

U.S. Tax Treaties PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 28

Get Book Here

Book Description


Corporate Loss Utilisation through Aggressive Tax Planning

Corporate Loss Utilisation through Aggressive Tax Planning PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264119221
Category :
Languages : en
Pages : 92

Get Book Here

Book Description
After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and non-arm’s length transfer pricing.

Addressing Base Erosion and Profit Shifting

Addressing Base Erosion and Profit Shifting PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264192743
Category :
Languages : en
Pages : 91

Get Book Here

Book Description
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355

Get Book Here

Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

Strategic Business Tax Planning

Strategic Business Tax Planning PDF Author: John E. Karayan
Publisher: John Wiley & Sons
ISBN: 0470074302
Category : Business & Economics
Languages : en
Pages : 480

Get Book Here

Book Description
Strategic Business Tax Planning, Second Edition is the definitive handbook on business tax planning, skipping the unnecessary and minute taxation details and focusing instead on the big picture in taxes. Organized around business processes, this reader-friendly guide shows you how to optimally put tax management principles to work in your business.

Harmful Tax Competition An Emerging Global Issue

Harmful Tax Competition An Emerging Global Issue PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Category :
Languages : en
Pages : 82

Get Book Here

Book Description
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.