Ireland in International Tax Planning
This second edition provides an in-depth analysis of Ireland‘s place on the international fiscal stage. The book thoroughly explores the unique features of the Irish tax system which make Ireland attractive for foreign investment and international transactions.
Why this book?
The book presents a timely and practical guide for international tax practitioners whose clients are actively considering some kind of commercial or fiscal involvement with Ireland. In addition, the book provides a valuable reference work for tax advisers, auditors, accountants, lawyers and academics.
Ireland in International Tax Planning
DOI: https://doi.org/10.59403/2rcydmt
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Abbreviations
DOI: https://doi.org/10.59403/2rcydmt
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Introduction
DOI: https://doi.org/10.59403/2rcydmt
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Chapter 1: Historical Background
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Chapter 2: Territorial Limits
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Chapter 3: Treaty Relief
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Chapter 4: Tax Treaties and the Constitution of Ireland
DOI: https://doi.org/10.59403/2rcydmt
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Chapter 5: International Tax Language
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Chapter 6: The Interpretation of a Tax Treaty
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Chapter 7: Income From Immovable Property
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Chapter 8: Business Profits
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Chapter 9: Dividends
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Chapter 10: Interest
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Chapter 11: Royalties
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Chapter 12: Capital Gains
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Chapter 13: Independent Personal Services
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Chapter 14: Employment Income
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Chapter 15: Company Directors
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Chapter 16: A Trading Presence in Ireland – Taxation
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Chapter 17: A Trading Presence in Ireland – Establishment
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Chapter 18: A Trading Presence in Ireland – Financing
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Chapter 19: Writers, Artists and Inventors
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Chapter 20: Ireland as a Base for Employment
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Chapter 21: The Remittance Basis
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Chapter 22: ’Golden Handshakes’
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Chapter 23: Specific Employments
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Chapter 24: Forestry, Bloodstock and Greyhounds
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Chapter 25: Transfer Pricing
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Chapter 26: Mutual Assistance
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Chapter 27: Anti-Avoidance Provisions
DOI: https://doi.org/10.59403/2rcydmt
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