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New Publication – Valuations for Tax Purposes

launch of Valuations for Tax Purposes at Annual Conference 2023 are (l-r) Author Marie Flynn, PwC Private, Colm Browne, Irish Tax Institute President, and Úna Maguire, Director of Professional Services, Irish Tax Institute
Photographed at the launch of Valuations for Tax Purposes at Annual Conference 2023 are (l – r) Author Marie Flynn, PwC Private, Colm Browne, Irish Tax Institute President, and Úna Maguire, Director of Professional Services, Irish Tax Institute.

The 1st edition of Valuations for Tax Purposes brings together general principles of valuations with tax-specific provisions and guides on the particular rules which may impact on how valuations differ across the taxes. Expertly authored by Marie Flynn, PwC Private, this unique commentary is divided into three parts:

  • Part 1: General principles of tax valuations including case law, specific commentary on valuing private companies, minority/marketability discounts, commentary on the valuation of other types of assets and Revenue powers.
  • Part 2: Technical commentary on valuations through the taxes including, income tax (employees), income and corporation tax, CGT, CAT, Stamp Duty, LPT, VRT, transfer pricing, domicile levy, vacant site levy and residential zoned land tax.
  • Part 3: Case studies and calculations to demonstrate the practical application of the rules and methodologies.

Secure your copy by ordering here.