The Taxation of Companies 2021

The Taxation of Companies 2021 PDF Author: Tom Maguire
Publisher: Bloomsbury Professional
ISBN: 9781526513717
Category :
Languages : en
Pages : 2400

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Book Description

The Taxation of Companies 2021

The Taxation of Companies 2021 PDF Author: Tom Maguire
Publisher: Bloomsbury Professional
ISBN: 9781526513717
Category :
Languages : en
Pages : 2400

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Book Description


Corporate Income Taxes under Pressure

Corporate Income Taxes under Pressure PDF Author: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388

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Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

The Taxation of Companies 2021

The Taxation of Companies 2021 PDF Author: Tom Maguire
Publisher: Bloomsbury Publishing
ISBN: 1526513730
Category : Law
Languages : en
Pages : 2718

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Book Description
This key book provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. Written by Tom Maguire, this new edition is updated to the Finance Act 2020. An extremely practical book, it features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply the new tax reliefs, keeping your client's tax liabilities as low as possible. Updates included in this edition are: - The Finance Act 2020 provisions on transfer pricing exclusions, albeit subject to Ministerial order at time of writing - Discussions on Revenue guidance issued on various provisions in previous year e.g. hybrid transactions An overview of recently decided case law at the courts and at the Tax Appeals Commission Discussion of certain Covid-19 related provisions.

The Taxation of Companies 2022

The Taxation of Companies 2022 PDF Author: Tom Maguire
Publisher: Bloomsbury Professional
ISBN: 9781526520272
Category : Corporations
Languages : en
Pages : 2880

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Book Description


The Taxation of Companies 2024

The Taxation of Companies 2024 PDF Author: Tom Maguire
Publisher: Bloomsbury Professional
ISBN: 9781526530141
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
The 2024 edition of Taxation of Companies contains an extensive new chapter on Ireland's implementation of the OECD's "Pillar 2" agreement, the high-profile policy introducing a global minimum effective corporation tax rate of 15%. This is the book's first completely new chapter in over 20 years, which is a reflection of the importance of this material. This flagship title, also known as Feeney, provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. Written by Tom Maguire, this new edition is updated to Finance Act 2023. An extremely practical book, it features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply new tax reliefs, keeping your client's tax liabilities as low as possible.This title is included in Bloomsbury Professional's Irish Tax online service.

McGraw-Hill's Taxation of Business Entities, 2021 Edition

McGraw-Hill's Taxation of Business Entities, 2021 Edition PDF Author: Brian C. Spilker
Publisher:
ISBN: 9781260432886
Category : Business enterprises
Languages : en
Pages : 0

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Book Description
The breadth of the topical coverage, the story line approach to the material, the emphasis on the tax and non-tax consequences of multiple parties involved in transactions, and the integration of financial and tax accounting topics make this book ideal for the modern tax curriculum. --

Feeney: The Taxation of Companies 2019

Feeney: The Taxation of Companies 2019 PDF Author: Michael Feeney
Publisher: Bloomsbury Publishing
ISBN: 1526506920
Category : Law
Languages : en
Pages : 2416

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Book Description
This key book provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. Now in its 23rd year of publication, this extremely practical book features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply the new tax reliefs, keeping your clients' tax liabilities as low as possible. This new edition has been updated to the Finance Act 2018 and incorporates the many substantive legal changes that have taken place in the last year, including: - The new controlled foreign companies legislation: whereby, for Irish tax purposes, undistributed income of controlled foreign subsidiaries may be attributed to an Irish controlling company of those subsidiaries. - The capital gains tax exit charge legislation, which has been completely re-written and substituted for the existing legislation. - Film relief, which has been extended for another four years, to 31 December 2024, but which has also been extensively amended There have also been numerous legal smaller changes that have been addressed and incorporated into this new edition, such as the technical change in specified tangible assets to the 80% restriction on allowable capital allowances, the extension of accelerated capital allowances to expenditure on energy-efficient equipment, the accelerated capital allowances for equipment and buildings for childcare centres or fitness centres for employee and the extension of relief for start-up companies.

The Taxation of Companies 2023

The Taxation of Companies 2023 PDF Author: Tom Maguire
Publisher: Bloomsbury Professional
ISBN: 9781526524096
Category :
Languages : en
Pages : 0

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Book Description
This flagship title, also known as "Feeney", provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland.Written by Tom Maguire, this new edition is updated to the Finance Act 2022. An extremely practical book, it features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply new tax reliefs, keeping your client's tax liabilities as low as possible.

Rayney's Tax Planning for Family and Owner-Managed Companies 2021/22

Rayney's Tax Planning for Family and Owner-Managed Companies 2021/22 PDF Author: Peter Rayney
Publisher:
ISBN: 9781526519696
Category : Family-owned business enterprises
Languages : en
Pages : 1376

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Book Description
"Widely recognised as the leading title targeted at privately owned companies and their advisors. It provides high quality advice on a range of factors impacting the tax planning activity undertaken by most businesses. The book is written by Peter Rayney, the current President of the CIOT. His experience in providing advice and solutions to companies of all sizes is reflected in this updated content. The structure of the book enables reader to navigate quickly to an area of that interests them, whether it be the extraction of funds from the company, remuneration strategies or the treatment of benefits and expenses. All chapters contain practical worked examples to back up the guidance given. The 2021/22 edition is updated in line with Finance Act 2021 and related HMRC guidance as well as any relevant new case summaries. The previous edition contained extensive new content on the COVID-19 support measures and this is also be updated and extended."--

Tax Magic 2021

Tax Magic 2021 PDF Author: Alan Moore
Publisher: Tax World Ltd
ISBN: 191361204X
Category : Business & Economics
Languages : es
Pages : 314

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Book Description
An easy to read guide to the Irish tax system for business owners, professionals and employees. The only guide that shows you, in simple steps, how to reduce your tax bill - covering income tax, PRSI, USC, corporation tax, capital gains tax, stamp duties, with specialist chapters on farming, marital breakdown, tax planning, and pension planning.