Practical Corporation Tax – The Professional’s Guide



Practical Corporation Tax - The Professional's Guide


Practical Corporation Tax - The Professional's Guide eBook



Key Features

Practical Corporation Tax — The Professional’s Guide is an essential companion for Chartered Tax Advisers (CTA) and other professionals analysing key corporation tax provisions.

The book includes extensive examples with an emphasis on “Practical Points to Note” throughout the text. This expertly-written publication is essential reading for anyone advising domestic and cross-border companies on their corporation tax compliance obligations.


Chapter 1 Income Classification and Rates
Chapter 2 Self Assessment, Pay & File and Administration
Chapter 3 Capital Allowances
Chapter 4 Losses, Restriction of Losses and Charges
Chapter 5 Groups: Payments, Loss Relief and Transfer of Assets
Chapter 6 Close Companies
Chapter 7 Companies Chargeable Gains
Chapter 8 Digitilisation of the Economy and Anti-Hybrid Rules
Chapter 9 Ireland as a Holding Company Location
Chapter 10 Transfer Pricing in Ireland
Chapter 11 Distributions and Withholding Tax
Chapter 12 Double Taxation Relief
Chapter 13 Investment Companies and Other Special Companies
Chapter 14 Revenue Audits, Revenue Powers and Mandatory Reporting
Chapter 15 Financial Statements and Preparation for Tax Computation
Chapter 16 Accounting Principles and Reporting Standards
Chapter 17 Taxing Innovation – R&D, KDB and Other Reliefs
Chapter 18 Film Relief

More on the Author

John Byrne is a tax partner with Crowe Ireland. A Chartered Tax Adviser (CTA), John has 26 years’ professional experience in providing practical, strategic and commercial tax advice to Irish family-owned companies. In recent years, John has focused on Irish companies expanding their operations abroad and on international companies setting up in Ireland, and provides advice on both the long-term and immediate tax issues faced by such companies and their employees. In addition, he routinely provides advice across all taxation heads including VAT, payroll taxes, expatriate issues and stamp duty.