Taxation of Partnerships

John Ward, Tom Collins, Kieran Gallery, Francis Rossney (Autoren)

Buch | Hardcover

300 Seiten

2018
Bloomsbury Professional (Verlag)
9781847660978 (ISBN)

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Taxation of Partnerships is a new Irish title which provides a comprehensive overview of the overall tax implications of common partnership transactions, as well as the opportunities for sensible tax planning strategies.

Taxation of Partnerships is a narrative title that deals with the treatment of partnerships under the various tax heads in Ireland. It looks at the overall tax implications of common partnership transactions as well as the opportunities for sensible tax planning strategies in this area. This title has a very practical focus and contains many useful worked examples and is fully updated to Finance Act 2012. Table of Contents: 1. Legal and accounting background to partnerships 2. The taxation of partnership income: general principles 3. The taxation of partnership gains: general principles 4. Capital acquisitions tax, stamp duty, prsi and vat 5. Partnership changes, mergers and demergers 6. Limited partnerships 7. Investment partnerships 8. Special cases (corporate partners; eeigs) 9. The foreign element 10. Provision for retirement 11. Tax planning and anti-avoidance provisions

John Ward BA, FCA, FITI; Professor of Taxation, University of Ulster.

Erscheint lt. Verlag	26.7.2018
Verlagsort	London
Sprache	englisch
Maße	156 x 234 mm
Themenwelt	Recht / Steuern ► EU / Internationales Recht
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
ISBN-13	9781847660978 / 9781847660978
Zustand	Neuware