000			03333nam a2200457 i 4500
001			9781526513724
003			CaBNVSL
005			20240402115133.0
006			m o d
007			cr cn||||m|||a
008			210730s2021 enk ob 100 0 eng d
020			_a9781526513724 _q(online)
020			_a9781526513748 _q(ePub)
020			_z9781526513717 _q(hardback)
024	7		_a10.5040/9781526513724 _2doi
035			_a(OCoLC)1253568803
040			_aCaBNVSL _beng _erda _cCaBNVSL _dCaBNVSL
043			_ae-ie---
050	0	0	_aHD2753.I65 _bM28 2021eb
082	0	0	_a336.2/43/09415 _223
100	1		_aMaguire, Tom, _eauthor.
245	1	4	_aThe taxation of companies 2021 / _cTom Maguire.
250			_aFirst edition.
264		1	_aLondon [England] : _bBloomsbury Professional, _c2021
264		2	_a[London, England] : _bBloomsbury Publishing, _c2021
300			_a1 online resource (2400 pages).
336			_atext _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
505	0		_aChapter 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			_aAbstract freely available; full-text restricted to individual document purchasers.
520			_a"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."-- _cProvided by publisher.
532	0		_aCompliant 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			_aMode of access: World Wide Web.
650		0	_aBusiness enterprises _xTaxation _zIreland.
650		0	_aCorporations _xTaxation _zIreland.
655		4	_aElectronic books.
776	0	8	_iPrint version: _z9781526513717
856	4	0	_3Abstract with links to full text _uhttps://doi.org/10.5040/9781526513724?locatt=label:secondary_bloomsburyCollections _qtext/html
975			_aTXT
999			_c10953 _d10953