Corporate Taxation in Ireland

The course outlines the causes of liability to Irish tax and the calculation of taxable profits for corporates operating in Ireland. The course material covers the continuing availability and phasing out of the 10% regime, the general 12?% corporation tax rate for trading income, the other corporate tax rates and their applicability to certain activities and the gradual introduction of legislation reinforcing Ireland's position as a pre-eminent location for trading and holding companies.

Programme

• Liability to Irish tax, incorporation and residence
• The calculation of taxable profits
  
  • Assessable profits
  • Allowable and non-allowable expenses
  • Opportunities for group tax treatment
  • Distributions of profits
• Structuring investment in Ireland
  
  • Acquiring a company
  • Setting up a company or a branch
• Dividend withholding tax system
• Patent income exemption
• Capital gains tax - reliefs and planning
• Tax returns and administration
• 12% regime and the type of activities which have qualified
• Drawing comparison with UK regime where appropriate
• Overview of employer taxes, VAT and stamp duties

"Excellent course which covered a diverse range of tax matters. Relaxed presentation style and course notes well put together"