1. Commentary
  2. Taxation of Property Transactions

Taxation of Property Transactions, Finance (No. 2) Act 2013

7.4Income Tax - Where No Double Tax Treaty Applies Income tax under Schedule D is charged on “ ….the annual profits or gains arising or accruing to…any person, whether a citizen of Ireland or not,...
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Other Editions

  • Taxation of Property Transactions, Finance (No. 2) Act 2013
  • Taxation of Property Transactions, Finance Act 2010
  • Taxation of Property Transactions, Finance Act 2006