Taxation of Company Reorganisations in Ireland

By: Evelyn Forde
ISBN: 9781847663771

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About Taxation of Company Reorganisations in Ireland

This unique new title is the only Irish tax publication which provides an in-depth and comprehensive analysis of the Irish tax issues arising in company reorganisations and reconstructions. The book adopts a practical approach to examining the principal considerations arising from the types of reorganisations typically undertaken by Irish companies. The text includes a number of worked examples, case studies and tax planning points relevant to this complex area. Providing... Read more

About Taxation of Company Reorganisations in Ireland

This unique new title is the only Irish tax publication which provides an in-depth and comprehensive analysis of the Irish tax issues arising in company reorganisations and reconstructions. The book adopts a practical approach to examining the principal considerations arising from the types of reorganisations typically undertaken by Irish companies. The text includes a number of worked examples, case studies and tax planning points relevant to this complex area.

Providing a comprehensive analysis of relevance to tax practitioners in both large and small tax firms, it considers the practical application of tax law in key areas, including:- Restructurings in the context of incorporation – Group reorganisations/reconstructions – Restructurings for sale – Share capital reorganisations – Earn outs and long term incentive schemes – Anti-avoidance – An introduction to relevant company law and accounting issues is also included.

Table of Contents

1 Introduction;

Part 1: General Considerations and Definitions:
2 Outline of Tax-Neutral Reorganisations Transactions; 3 Pattern of Domestic Reorganisation Reliefs in Irish Tax System; 4 Company Reorganisations – Key Definitions;

Par 2: Direct Tax Treatment of Relevant Parties:
5 Overview; 6 Tripartite Reorganisations: Tax on Capital Gains; 7 Tripartite Reorganisations – Corporation Tax Issues; 8 Bipartite Reorganisations; 9 Takeovers; 10 Single Company Reorganisations;

Part 3: Other Taxes/Issues and Pre-Sale Reorganisations:
11 Other Taxes, ‘Checklist’ Issues and Specific Aspects of Pre-Sale Reorganisations; 12 Anti-Avoidance; 13 Multinational Reorganisations.

Publishing Details

Publication Date: 31 August 2011
ISBN: 9781847663771
Binding: Hardback
BPro Ireland

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