Description - The Taxation of Companies 2021 by Tom Maguire
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.
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