MARC details
| 000 -LEADER |
|---|
| fixed length control field |
04066nam a22004698i 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
BDZ0022125496 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
StDuBDS |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20180923150020.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
140115s2014 enk f 000 0 eng|d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781780434599 (hbk.) : |
| Terms of availability |
£170.00 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781780434599 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
StDuBDS |
| Transcribing agency |
StDuBDS |
| Modifying agency |
StDuBDSZ |
| Description conventions |
rda |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HG3769 |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
ECO |
| Source |
ukslc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
LNU |
| Source |
thema |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
1DDR |
| Source |
thema |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
LNUC |
| Source |
thema |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
343.417052 FEE |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Feeney, Michael, |
| Dates associated with a name |
1943- |
| Relator term |
author. |
| 245 14 - TITLE STATEMENT |
|---|
| Title |
The taxation of companies 2014 / |
| Statement of responsibility, etc. |
Michael Feeney. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Haywards Heath : |
| Name of publisher, distributor, etc. |
Bloomsbury Professional, |
| Date of publication, distribution, etc. |
2014. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
2308 pages ; |
| Dimensions |
25 cm |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
1Introduction and outline -- Historical perspective -- Corporate tax systems -- Meaning of company -- Principlal features of corporation tax -- Corporation tax rates -- 2.Interpretation: Enactments -- Connected persons -- Control -- Subsidiaries -- Definitions -- Interpretation -- 3.Charge to corporation tax -- Compuation of corporation tax -- Accounting principles -- Foreign currency issues -- 4.Losses, colleciton of tax at source and charges on income -- Losses -- Set off of losses against franked investment outcome -- Collectio of tax at source -- Charge son income -- 5.Capital allowances -- Principles -- Machinery of plant -- Leased machinery or plant -- Industrial buildings and structures -- Leases industrial buildings -- miscellaneous capital allowances -- 6.Transfer pricing -- Interpretation -- Transfer pricing: basic rules -- OECD guidelines -- Small or medium-sized enterprises -- Documentation and enquiries -- Elimination of double counting -- Capital allowances -- Revenue guidelines on transfer pricing -- 7.Corporation tax incentive reliefs -- Manufacturing relief -- Investment in filsm -- Credit for research and development expenditure -- 8.Group relief -- Group payments -- Group relief Companies\' capital gains and company reconcstruction -- The charge to tax on capital gains -- Capital gains on tax groups -- The mergers directive -- Companies and shareholders -- 10.Close companies -- Distributions and other issues for particaptors and directiors -- Surcharge -- 11.Distributions, buy-back of shares -- 11.Distributions -- Advance corporation tax -- Land development activities -- Mining activities -- Petroleum activities -- Patent income -- Companies in partnership -- Shipping, tonnage tax -- 14.Double taxation relief -- Double tax treaties: general -- Credit for foreign tax -- Deduction for foreign tax -- Capital gains: unilateral releif -- Unilateral relief: leasing income -- Relief for certain dividends from foreign subsidiaries -- The parent-subsidiary directive -- Credit relief: mergers directive -- Foreign branch profits -- Unilateral relief: royalty income -- Credit relief: interest and royalties directive -- 15.Self-assessment and administration -- Self-assessment -- Administration -- Mandatory disclosure. |
| 520 8# - SUMMARY, ETC. |
|---|
| Summary, etc. |
This volume provides a comprehensive analysis and commentary on the taxation of companies in Ireland. It has been updated to the latest Finance Act and features detailed worked examples and extensive references to case law throughout work. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Corporations |
| General subdivision |
Taxation |
| Geographic subdivision |
Ireland |
| 9 (RLIN) |
2014 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| Geographic subdivision |
Ireland |
| 9 (RLIN) |
1895 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Corporations |
| General subdivision |
Taxation |
| Geographic subdivision |
Ireland |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Corporations |
| General subdivision |
Taxation |
| -- |
Law and legislation |
| Geographic subdivision |
Ireland |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Economics. |
| Source of heading or term |
ukslc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation & duties law |
| Source of heading or term |
thema |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Ireland |
| Source of heading or term |
thema |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Corporate & business tax |
| Source of heading or term |
thema |
| 902 ## - LOCAL DATA ELEMENT B, LDB (RLIN) |
|---|
| a |
170814 |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) |
|---|
| a |
.b11419386 |
| b |
main |
| c |
- |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Suppress in OPAC |
0 |
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| 960 ## - PHYSICAL LOCATION (RLIN) |
|---|
| Physical location, PLOC (RLIN) |
main |
| Copies |
1 |
| Cataloging date |
140917 |
| Code1 |
- |
| Code2 |
- |
| Code3 |
- |
| Code4 |
- |
| Acquisition type - method of paying for the material |
p |
| Claim – claiming activity |
a |
| Estimated price |
199.00 |
| Form – physical form |
b |
| Fund |
none |
| Order date |
2014-01-27 |
| Order note |
- |
| Order type |
f |
| Receiving action |
- |
| Received date |
2014-09-17 |
| Receiving location |
a |
| Billing location |
q |
| Status |
a |
| Temporary shelving location |
p |
| Vendor |
bloom |
| Language |
eng |
| Country |
ie |
| Volumes |
0 |
| Millennium order record number |
.o10117799 |
| 961 ## - REQUESTOR & SELECTOR |
|---|
| Internal note |
claim1 was sent 03-07-2014 |
| Selector |
Sean Arthur |
| -- |
Order printed 27-01-2014 16:28 |
| Locations |
main |
| Funds |
none |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Operator's initials, OID (RLIN) |
0 |
| Cataloger's initials, CIN (RLIN) |
140127 |
| First Date, FD (RLIN) |
m |
| Local |
a |
| -- |
- |
| -- |
4 |