The Taxation of Companies 2025

The Taxation of Companies 2025 cover

The Taxation of Companies 2025

Quantity
Pre-order. Available 12 Jun 2025
£202.50

Payment for this pre-order will be taken when the item becomes available

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 Finance Act 2024. 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 year's edition covers key developments such as:
* the introduction of a participation exemption for non-Irish dividends and distributions,
* updates to the Pillar Two legislation,
* changes to Irish transfer pricing rules,
* corporate tax relief for SMEs first listing on an EEA exchange, and
* tax credits for unscripted productions and small film productions.

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

Table of Contents

1 Introduction and Outline
2 Interpretation
3 Charge to Corporation Tax
4 Losses, Collection of Tax at Source and Charges on Income
5 Capital Allowances
6 International Tax Issues
7 Corporation Tax Incentive Reliefs
8 Group Relief
9 Companies' Capital Gains and Company Reconstructions
10 Close Companies
11 Distributions, Buy-back of Shares
12 Special Types of Companies
13 Special Types of Business
14 Double Taxation Relief
15 Self-Assessment and Administration
16 Pillar 2

Product details

Published 12 Jun 2025
Format Ebook (Epub & Mobi)
Edition 29th
Extent 3008
ISBN 9781526533326
Imprint Bloomsbury Professional
Publisher Bloomsbury Publishing

About the contributors

Author

Tom Maguire

Tom Maguire FCCA MBA FITI Tom Maguire is a tax p…