Publisher's Synopsis
Irish Taxation This book provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. This new edition is updated to the Finance Act 2009. An extremely practical book, it features detailed worked examples and extensive references to case law throughout the work. New edition includes: Improved incentive for R&D expenditure by companies, including increase in tax credit from 20% to 25% Three year tax exemption for certain start-up companies Re-introduction of the two-instalment system of payment of tax by larger companies, the first instalment being due by the sixth month of the accounting period Capital gains tax rate increased to 22%