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Irish Income Tax 2021

Author : Tom Maguire

Publisher : Bloomsbury Publishing

Page : 3274 pages

File Size : 39,30 MB

Release : 2021-10-28

Category : Law

ISBN : 1526520001

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Book Description

'The Bible of Irish income tax...' - Irish Independent, 28 January 2018 Tom Maguire's annual publication on Irish income tax is the long-established leading authority in the area. This immensely popular tax essential is the number one income tax book for tax practitioners, accountants and tax lawyers. Indispensable in practice, it will help you to apply the relevant legislation with ease and precision. It endeavours to provide a complete analysis of the principles and practice of income tax in the Republic of Ireland. This new edition is based on the Finance Act 2020. It also provides an examination of recent key decisions by the courts both here and in the UK, as well as by the Tax Appeal Commissioners. The 2021 edition deals with changes in relation to pandemic unemployment payments, the dependent relative tax credit and the mobility allowance. In particular the new edition examines the impact of the Covid Restrictions Support Scheme, which is available to eligible businesses who carry on an activity that is impacted by the Covid-19 Restrictions.



Taxing Wages 2021

Author : OECD

Publisher : OECD Publishing

Page : 651 pages

File Size : 35,84 MB

Release : 2021-04-29

Category :

ISBN : 9264438181

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Book Description

This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.



Irish Capital Gains Tax 2021

Author : Tom Maguire

Publisher : Bloomsbury Publishing

Page : 1426 pages

File Size : 45,31 MB

Release : 2021-09-23

Category : Law

ISBN : 1526520052

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Book Description

Irish Capital Gains Tax provides in-depth analysis and interpretation of the law as it is applied to CGT by the Irish and UK courts as well as in Appeal Commissioners' decisions. It includes commentary on Revenue guidance, the administration of CGT as well as the computational rules and key reliefs and allowances. Topics covered range from the tax treatment of married couples, partnerships, companies and trusts to anti-avoidance. This new edition has been updated to take account of the Finance Act 2020. Contents include: Statutory interpretation; What is an asset; What is a disposal; Persons chargeable; Married couples and civil partnerships; Taxation of partnerships; Computational rules; Shares; Financial instruments; Debts; Trusts; Anti-avoidance; Companies; Residence; Foreign tax matters; CA 2014 transactions.





Revenue Statistics 2021 The Initial Impact of COVID-19 on OECD Tax Revenues

Author : OECD

Publisher : OECD Publishing

Page : 357 pages

File Size : 22,35 MB

Release : 2021-12-06

Category :

ISBN : 9264567356

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Book Description

This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.



Tax Magic 2020

Author : Alan Moore

Publisher : Tax World Ltd

Page : 374 pages

File Size : 34,45 MB

Release : 2019

Category : Business & Economics

ISBN : 1902065751

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Book Description

An easy to read guide to the Irish tax system for business owners, professionals and employees. The only guide that shows you, in simple steps, how to reduce your tax bill - covering income tax, PRSI, USC, corporation tax, capital gains tax, stamp duties, with specialist chapters on farming, marital breakdown, tax planning, and pension planning.



U.S. Investment Since the Tax Cuts and Jobs Act of 2017

Author : Emanuel Kopp

Publisher : International Monetary Fund

Page : 37 pages

File Size : 20,22 MB

Release : 2019-05-31

Category : Business & Economics

ISBN : 1498317049

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Book Description

There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.



Self-employment Tax

Author :

Publisher :

Page : 12 pages

File Size : 34,15 MB

Release : 1988

Category : Income tax

ISBN :

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Book Description



Tax Haven Ireland

Author : Brian O' Boyle

Publisher : Pluto Press (UK)

Page : 272 pages

File Size : 35,65 MB

Release : 2021-11-20

Category : Business & Economics

ISBN : 9780745345314

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Book Description

An exposé of how incredible wealth is funnelled through a country without benefiting its people



Ireland: 2021 Article IV Consultation-Press Release; and Staff Report

Author : International Monetary

Publisher : International Monetary Fund

Page : 72 pages

File Size : 12,91 MB

Release : 2021-06-16

Category : Business & Economics

ISBN : 1513587234

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Book Description

Ireland entered the COVID pandemic with reduced vulnerabilities and high growth, especially in multinational enterprises (MNEs)-dominated sectors. The pandemic has had a highly asymmetric impact on the economy. The domestic sectors contracted by about 10 percent in 2020 and unemployment reached 30 percent at the peak of the first wave, while MNEs continued to grow strongly, driving overall GDP growth to 3.4 percent. A swift policy response has been effective in mitigating the crisis impact and protecting households and firms. The domestic sectors are expected to partially recover in 2021, with GDP growth projected at 4.6 percent. Downside risks stem from uncertainties surrounding new COVID variants, post-Brexit trade arrangements, and likely changes in international taxation.