1. Commentary
  2. The Law and Practice of Irish Stamp Duty

The Law and Practice of Irish Stamp Duty, Finance Act 2013

A4.4Effective Centre of Management As noted above the charge to capital duty arises primarily by reference to whether the capital company’s “effective centre of management” is in the State at the ...
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Other Editions

  • The Law and Practice of Irish Stamp Duty, Finance Act 2013
  • The Law and Practice of Irish Stamp Duty, Finance Act 2010
  • The Law and Practice of Irish Stamp Duty, Finance Act 2008