European Parliament Library

Irish capital gains tax 2022, Tom Maguire - electronic bk

Table Of Contents
Cover -- Dedication -- Title Page -- Preface -- Preface to the first edition of 'Irish Capital Gains Tax' -- Foreword to the first edition of 'Irish Capital Gains Tax' -- About the Author -- Contents -- Table of Cases -- Table of Statutes -- Table of Statutory Instruments -- Table of European Legislation -- Table of Agreements, Conventions and Treaties -- Table of Constitutions -- Chapter 1: Introduction and Definitions -- Introduction -- Charge to Capital Gains Tax and rate of tax -- Definitions -- Requirements for a CGT charge -- Meaning of a 'chargeable gain' -- Meaning of a 'person' -- Meaning of a 'disposal' -- Meaning of an 'asset' -- Chapter 2: Interpretation and Application of Tax Statute -- General principles of interpretation -- The statutory context -- The wider fiscal context -- The 'mischief rule' -- Interpretative presumptions -- Strict construction -- Form over substance -- Extrinsic evidence and shams -- Constitutional issues -- The European context -- Interpretation of double tax treaties -- European Convention on Human Rights Act 2003 -- Chapter 3: Assets -- Introduction -- Property, including interests in property -- Options -- Debts -- Property created by the person disposing of it, or otherwise becoming owned without being acquired -- Incorporeal property generally -- Assets generally -- Currency (other than euro) -- Shares -- Location of an asset -- Options and forfeited deposits -- Chapter 4: What is a Disposal? -- Introduction -- Disposal - general -- Part disposals -- Capital distributions by companies -- Capital sum derived from an asset -- Compensation, insurance etc -- Disposal of 'altered assets' and negligible value claims -- Asset used as security -- Disposal of a bundle of assets as a single asset - assets derived from other assets -- Chapter 5: Treatment of Residents and Non-Residents -- Introduction
Language
eng
Literary Form
non fiction
Copyright
Physical Description
1 online resource (1472 pages)
Specific Material Designation
remote
Form Of Item
online
Isbn
9781526524065

Subject

Classification

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