Author: Charles Haccius
Publisher: IBFD
ISBN: 9076078742
Category : Double taxation
Languages : en
Pages : 1399
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.
Ireland in International Tax Planning
Author: Charles Haccius
Publisher: IBFD
ISBN: 9076078742
Category : Double taxation
Languages : en
Pages : 1399
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.
Publisher: IBFD
ISBN: 9076078742
Category : Double taxation
Languages : en
Pages : 1399
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.
Irish Tax Treaties 2011/12
Author: Mary Walsh
Publisher: Bloomsbury Professional
ISBN: 9781847669339
Category : Law
Languages : en
Pages : 2100
Book Description
Irish Tax Treaties 2011/12 provides tax practitioners, researchers and students with the original text of international tax agreements to which Ireland is a party and standard international interpretation material in relation to these agreements, together with summarised data that facilitates research and enquiry. Contents includes: Interpretation agreements and model conventions; Irish statutory basis for treaties; Synoptic tables on treaties on income and capital; Text of the treaties on income and capital; EU agreements on taxation and draft directives; Treaties on inheritance and gifts.
Publisher: Bloomsbury Professional
ISBN: 9781847669339
Category : Law
Languages : en
Pages : 2100
Book Description
Irish Tax Treaties 2011/12 provides tax practitioners, researchers and students with the original text of international tax agreements to which Ireland is a party and standard international interpretation material in relation to these agreements, together with summarised data that facilitates research and enquiry. Contents includes: Interpretation agreements and model conventions; Irish statutory basis for treaties; Synoptic tables on treaties on income and capital; Text of the treaties on income and capital; EU agreements on taxation and draft directives; Treaties on inheritance and gifts.
International Tax Planning
Author: Barry Spitz
Publisher:
ISBN: 9780406382375
Category : Conflict of laws
Languages : en
Pages : 178
Book Description
Publisher:
ISBN: 9780406382375
Category : Conflict of laws
Languages : en
Pages : 178
Book Description
Tax Planning with Holding Companies - Repatriation of US Profits from Europe
Author: Rolf Eicke
Publisher: Kluwer Law International B.V.
ISBN: 9041127941
Category : Law
Languages : en
Pages : 526
Book Description
The book deals with tax planning with holding companies located in Europe, Asia of the Caribbean. It analyses the problem of repatriating U.S. profits from Europe, going far beyond the routing of income via different companies. Instead, the approach includes an analysis of the interdependencies between international tax competition, holding company regimes, and tax planning concepts in order to establish a basis for tax planning measures regardless of the fast changing legal environment for holding companies in the different countries.
Publisher: Kluwer Law International B.V.
ISBN: 9041127941
Category : Law
Languages : en
Pages : 526
Book Description
The book deals with tax planning with holding companies located in Europe, Asia of the Caribbean. It analyses the problem of repatriating U.S. profits from Europe, going far beyond the routing of income via different companies. Instead, the approach includes an analysis of the interdependencies between international tax competition, holding company regimes, and tax planning concepts in order to establish a basis for tax planning measures regardless of the fast changing legal environment for holding companies in the different countries.
International Tax Planning
Author: William C. Gifford
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 760
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 760
Book Description
Practical International Tax Planning
Author: Marshall J. Langer
Publisher:
ISBN:
Category : Tax havens
Languages : en
Pages : 1626
Book Description
Publisher:
ISBN:
Category : Tax havens
Languages : en
Pages : 1626
Book Description
International Tax Planning
Author: Dennis Campbell
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 384
Book Description
The authors of International Tax Planning are tax specialists representing both high-tax and low-tax jurisdictions. They address tax issues that impact business enterprises as well as individuals, presenting a sampling of issues, each addressed by a commentator whose practice deals directly with such matters on a regular basis. Countries covered are: Austria France Germany Gibraltar Italy, Liechtenstein Spain Switzerland the Netherlands Netherlands Antilles U.S.A The reader will find a wealth of useful information, not only on the complexity of international taxation, but also its potential for the resolution of conflicts and the mitigation of unfair tax burdens through amortization and international cooperation.
Publisher: Springer
ISBN:
Category : Business & Economics
Languages : en
Pages : 384
Book Description
The authors of International Tax Planning are tax specialists representing both high-tax and low-tax jurisdictions. They address tax issues that impact business enterprises as well as individuals, presenting a sampling of issues, each addressed by a commentator whose practice deals directly with such matters on a regular basis. Countries covered are: Austria France Germany Gibraltar Italy, Liechtenstein Spain Switzerland the Netherlands Netherlands Antilles U.S.A The reader will find a wealth of useful information, not only on the complexity of international taxation, but also its potential for the resolution of conflicts and the mitigation of unfair tax burdens through amortization and international cooperation.
The Principles of International Tax Planning
Author: Roy Saunders
Publisher:
ISBN: 9789350715406
Category :
Languages : en
Pages : 0
Book Description
Publisher:
ISBN: 9789350715406
Category :
Languages : en
Pages : 0
Book Description
Tax Planning for Irish Operations
Author:
Publisher:
ISBN:
Category : Commercial law
Languages : en
Pages : 44
Book Description
Publisher:
ISBN:
Category : Commercial law
Languages : en
Pages : 44
Book Description
Expatriate Executives' Tax Guide to Moving to Ireland- Planning the International Transfer!.
Author: Deirdre Fenton
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description