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 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 2023

The Taxation of Companies 2023 PDF Author: Tom Maguire
Publisher: Bloomsbury Publishing
ISBN: 1526524104
Category : Law
Languages : en
Pages : 3354

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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. This title is included in Bloomsbury Professional's Irish Tax online service.

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.

The Taxation of Companies 2022

The Taxation of Companies 2022 PDF Author: Tom Maguire
Publisher: Bloomsbury Publishing
ISBN: 152652029X
Category : Law
Languages : en
Pages : 2858

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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 2021. 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. This title is included in Bloomsbury Professional's Irish Tax online service.

Taxation of Companies in Economic and Financial Distress

Taxation of Companies in Economic and Financial Distress PDF Author: Eleonor Kristofferson
Publisher:
ISBN: 9789087228460
Category : Corporations
Languages : en
Pages : 0

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Book Description
This book investigates the taxation of companies under economic and financial distress. A company in economic distress has no or low profitability and a low going-concern value. On the other hand, a company in financial distress is a viable entity with current, but not necessarily long-term, debt-paying problems. This book provides an overview of how European domestic tax systems deal with tax issues in distress, focusing on the impairment of loans and other c.

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264265120
Category :
Languages : en
Pages : 612

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Book Description
This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.

Taxation of Companies in Economic and Financial Distress

Taxation of Companies in Economic and Financial Distress PDF Author: Eleonor Kristofferson
Publisher:
ISBN: 9789087228453
Category :
Languages : en
Pages : 0

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Book Description
This book investigates the taxation of companies under economic and financial distress. A company in economic distress has no or low profitability and a low going-concern value. On the other hand, a company in financial distress is a viable entity with current, but not necessarily long-term, debt-paying problems. This book provides an overview of how European domestic tax systems deal with tax issues in distress, focusing on the impairment of loans and other c.

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.

Federal and State Taxation of Limited Liability Companies (2022)

Federal and State Taxation of Limited Liability Companies (2022) PDF Author: David J. Cartano
Publisher:
ISBN: 9780808056829
Category :
Languages : en
Pages :

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Book Description
Federal and State Taxation of Limited Liability Companies provides clear and reliable guidance on what the latest tax treatment is for limited liability companies and what it means for your clients or your business. This hands-on treatise is dedicated entirely to the taxation of LLCs. It answers all of your questions with an analysis of all federal tax issues applicable to LLCs with detailed references to related Code Sections and Treasury Regulations, plus cases, revenue rulings and private letter rulings. It provides a state-by-state analysis of state tax laws and filing requirements in all 50 states and the District of Columbia, with references to the applicable tax forms and places of filing listed. It explains how to prepare the most common LLC tax forms, state tax forms, checklists, practice tips, tables, and examples. This comprehensive manual offers scrupulous and exhaustive coverage of LLC taxation that accountants, tax attorneys, and CPAs working with LLCs will find invaluable for daily reference.

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264921915
Category :
Languages : en
Pages : 658

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Book Description
In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.