Author Description

Taxation of Partnerships is a narrative title that deals with the treatment of partnerships under the various tax heads in Ireland. The book looks at the overall tax implications of common Irish partnership transactions, as well as the opportunities for sensible tax planning strategies in this area. It has a very practical focus and contains many useful worked examples and is fully updated to Ireland's Finance Act 2012. Table of Contents: legal and accounting background to partnerships * the taxation of partnership income: general principles * the taxation of partnership gains: general principles * capital acquisitions tax, stamp duty, PRSI, and VAT * partnership changes, mergers, and demergers * limited partnerships * investment partnerships * special cases (corporate partners; EEIGS) * the foreign element * provision for retirement * tax planning and anti-avoidance provisions.