1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2012

1.3Non-resident Persons 1.3.1Broad outline – non-residents If a disposal is made by a person who is neither resident nor ordinarily resident in Ireland, no charge to tax can arise unless the asse...
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Other Editions

  • The Taxation of Capital Gains, Finance Act 2020
  • The Taxation of Capital Gains, Finance Act 2019
  • The Taxation of Capital Gains, Finance Act 2018
  • The Taxation of Capital Gains, Finance Act 2012
  • The Taxation of Capital Gains, Finance Act 2010
  • The Taxation of Capital Gains, Finance Act 2008