Buch, Englisch, 600 Seiten, Hardback, Format (B × H): 156 mm x 248 mm
Buch, Englisch, 600 Seiten, Hardback, Format (B × H): 156 mm x 248 mm
ISBN: 978-1-84766-377-1
Verlag: BLOOMSBURY PROFESSIONAL
Providing a comprehensive analysis of relevance to tax practitioners in both large and small tax firms, it considers the practical application of tax law in key areas, including:- Restructurings in the context of incorporation - Group reorganisations/reconstructions - Restructurings for sale - Share capital reorganisations - Earn outs and long term incentive schemes - Anti-avoidance - An introduction to relevant company law and accounting issues is also included.
This title is included in Bloomsbury Professional's Irish Tax online service.
Zielgruppe
Irish company tax practitioners
Autoren/Hrsg.
Weitere Infos & Material
1 Introduction;
Part 1: General Considerations and Definitions:
2 Outline of Tax-Neutral Reorganisations Transactions; 3 Pattern of Domestic Reorganisation Reliefs in Irish Tax System; 4 Company Reorganisations - Key Definitions;
Par 2: Direct Tax Treatment of Relevant Parties:
5 Overview; 6 Tripartite Reorganisations: Tax on Capital Gains; 7 Tripartite Reorganisations - Corporation Tax Issues; 8 Bipartite Reorganisations; 9 Takeovers; 10 Single Company Reorganisations;
Part 3: Other Taxes/Issues and Pre-Sale Reorganisations:
11 Other Taxes, 'Checklist' Issues and Specific Aspects of Pre-Sale Reorganisations; 12 Anti-Avoidance; 13 Multinational Reorganisations.