Practical Corporation Tax - The Professional's Guide
- Chapter 1 Income Classification and Rates
- 1.1 Introduction and General Principles
- 1.2 Territorial Scope of Irish Corporation Tax
- 1.3 Accounting Periods
- 1.4 Corporate Income: Computational Rules for Case I/II Trading and Professional Income
- 1.5 Corporate Income: Computational Rules for Case III Including Foreign Income
- 1.6 Corporate Income: Computational Rules for Case IV
- 1.7 Funds and Offshore Funds
- 1.8 Corporate Income: Computational Rules for Case V
- 1.9 Corporate Income: Computational Rules for Irish Dividends
- 1.10 Corporate Income: Computational Rules for CGT
- 1.11 What is the Applicable Rate of Corporation Tax?
- 1.12 Appendix A – Identifying a Fund Investment
- 1.13 Appendix B – Overview of Tax Rates on Fund Investment – Company Unitholder
- 1.14 Appendix C – Revenue Guidance Notes on Exchange Traded Funds (ETFs)