The taxation of companies 2021 / (Record no. 10953)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03333nam a2200457 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 9781526513724 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | CaBNVSL |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240402115133.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cn||||m|||a |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 210730s2021 enk ob 100 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781526513724 |
| Qualifying information | (online) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781526513748 |
| Qualifying information | (ePub) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781526513717 |
| Qualifying information | (hardback) |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.5040/9781526513724 |
| Source of number or code | doi |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1253568803 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | CaBNVSL |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | CaBNVSL |
| Modifying agency | CaBNVSL |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | e-ie--- |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HD2753.I65 |
| Item number | M28 2021eb |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 336.2/43/09415 |
| Edition number | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Maguire, Tom, |
| Relator term | author. |
| 245 14 - TITLE STATEMENT | |
| Title | The taxation of companies 2021 / |
| Statement of responsibility, etc. | Tom Maguire. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | First edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | London [England] : |
| Name of producer, publisher, distributor, manufacturer | Bloomsbury Professional, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2021 |
| 264 #2 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | [London, England] : |
| Name of producer, publisher, distributor, manufacturer | Bloomsbury Publishing, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2021 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (2400 pages). |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Source | rdacarrier |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter 1 Introduction and Outline -- Chapter 2 Interpretation -- Chapter 3 Charge to Corporation Tax -- Chapter 4 Losses, Collection of Tax at Source and Charges on Income -- Chapter 5 Capital Allowances -- Chapter 6 International Tax Issues -- Chapter 7 Corporation Tax Incentive Reliefs -- Chapter 8 Group Relief -- Chapter 9 Companies' Capital Gains and Company Reconstructions -- Chapter 10 Close Companies -- Chapter 11 Distributions, Buy-back of Shares -- Chapter 12 Special Types of Companies -- Chapter 13 Special Types of Business -- Chapter 14 Double Taxation Relief -- Chapter 15 Self-Assessment and Administration |
| 506 ## - RESTRICTIONS ON ACCESS NOTE | |
| Terms governing access | Abstract freely available; full-text restricted to individual document purchasers. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "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."-- |
| Assigning source | Provided by publisher. |
| 532 0# - ACCESSIBILITY NOTE | |
| Summary of accessibility | Compliant with Level AA of the Web Content Accessibility Guidelines. Content is displayed as HTML full text which can easily be resized or read with assistive technology, with mark-up that allows screen readers and keyboard-only users to navigate easily. |
| 538 ## - SYSTEM DETAILS NOTE | |
| System details note | Mode of access: World Wide Web. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Business enterprises |
| General subdivision | Taxation |
| Geographic subdivision | Ireland. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Corporations |
| General subdivision | Taxation |
| Geographic subdivision | Ireland. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| International Standard Book Number | 9781526513717 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | Abstract with links to full text |
| Uniform Resource Identifier | <a href="https://doi.org/10.5040/9781526513724?locatt=label:secondary_bloomsburyCollections">https://doi.org/10.5040/9781526513724?locatt=label:secondary_bloomsburyCollections</a> |
| Electronic format type | text/html |
| 975 ## - | |
| -- | TXT |
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