Irish Taxation Institute: Educating, Developing and Representing

Key Features

• Part 3 manual covers the international aspects of business such as groups, supply chain structures and double tax agreements as well as some of the more complex aspects of corporation tax, capital gains tax, stamp duty and accounting for tax
• It also looks at transactions between shareholders and companies
• Manual covers groups; taxation of international business; Ireland as a holding company location; reductions and reorganisations of share capital; liquidations and cessations; general anti-avoidance