Taxation in the Republic of Ireland 2013

ISBN-13: 9781780431437 / Angielski / Miękka / 2013 / 852 str.

Amanda Jayne Comyn

Opis

This book covers the legislative provisions relating to Irish income tax, capital gains tax, corporation tax, capital acquisitions tax, and value added tax. Brief summaries of the various social security contributions, levies, and relevant tax cases are included throughout the text. Taxation in the Republic of Ireland 2013 is an indispensable guide for those who work in practice, commerce, or industry in Great Britain, Northern Ireland, or the Republic of Ireland, and who wish to have a broad spectrum of up-to-date information in one volume. Contents: Administration and General; Allowances, Credits, and Rates - for Income Tax; Anti-Avoidance Legislation; Appeals; Assessment Bases; Assessments to Income Tax; Capital Acquisitions Tax; Capital Allowances; Capital Gains Tax; Claims; Companies; Corporation Tax; Deduction of Tax at Source; Double Tax Relief - Capital Transfers; Double Tax Relief - Income and Capital Gains; Exempt Income and Special Savings Schemes; Exempt Organizations; Farming; Government and Other Public Loans; Interest Payable; Investment in Corporate Trades; Losses; Married Persons and Civil Partners; Mines; Payment of Tax; Residential Property Tax; Residents and Non-Residents; Returns; Schedule C - Paying Agents; Schedule D, Cases I and II - Profits of Trades, Professions, etc.; Schedule D, Case III - Interest Receivable and Overseas Income; Schedule D, Case IV - Miscellaneous Income; Schedule D, Case V - Property Income; Schedule E - Emoluments; Schedule F - Distributions; Settlements; Social Welfare System; Tax Cases; Value-Added Tax; Wealth Tax; Youth Employment Levy and Health Contributions; Stamp Duty; Finance Act 2012 - Summary of Provisions; Table of Cases; Table of Statutory References; Index.

Spis treści

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 Property Taxes; 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 2013 - Summary of Provisions.