1. Commentary
  2. Taxation of Property Transactions

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

1.5Meaning of “Business” 1.5.1Overview Unfortunately, the term “business” is not defined in the legislation and there is no detailed Irish case law on its meaning for tax purposes. There are a nu...
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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