Irish Income Tax 2017 is the long-established leading authority on Irish income tax. This immensely popular tax essential is the number one income tax book for both tax practitioners and accountants. Indispensable in practice, it will help you apply the new legislation with ease and precision.
Contents:
1 General Background;
2 Assessment and Collection of Tax;
3 Taxation of Individuals;
4 Trades and Professions: Basis of Assessment;
5 Trades and Professions: Calculation of Profits;
6 Capital Allowances;
7 Farming and Other Income from Land;
8 Schedules D Cases III and IV: Income from Patents;
9 Schedule F: Distributions from Companies;
10 Schedule E: Income from Offices and Employments;
11 PAYE, PRSI and Profit Sharing Schemes;
12 Immovable Property;
13 Foreign Aspects;
14 Double Taxation Relief;
15 Estates and Settlement;
16 Retirement Plans;
17 Anti-Avoidance;
18 Exemption and Reliefs.