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PricewaterhouseCoopers on Irish Value Added Tax

PricewaterhouseCoopers on Irish Value Added Tax

          
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About the Book

This major and significant addition to Irish tax publishing is written by Ireland's premier team of VAT specialists. It examines and discusses in detail the principles and rules of VAT in Ireland, comprising a detailed narrative on law and practice and numerous worked examples throughout. It will be of huge interest and benefit to all businesses and practitioners advising on VAT.

Table of Contents:
Part A General Principles 1 Introduction 2 Taxable Persons 3 What is a Supply of Goods? 4 Place of Supply Rules for Supplies of Goods 5 International Trade 6 What is a Supply of Services? 7 Place of Supply Rules for Supplies of Services 8 When is VAT Chargeable, Due and Payable? 9 What is the Taxable Amount? 10 Deductible Tax 11 Exemptions and Rates of VAT 12 Compliance Requirements 13 Revenue Powers 14 Special Regimes 15 Appeals 16 Property Transactions 17 Taxation of E-commerce Part B Sectoral Themes 18 Agents 19 Insolvency 20 The State and Local Authorities 21 The Not-For-Profit Sector 22 Unincorporated Bodies 23 Recreation and Sport 14 The Financial Services Sector 25 The Retail Sector 26 Interaction with Customs Legislation


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Product Details
  • ISBN-13: 9781845920944
  • Publisher: Bloomsbury Publishing PLC
  • Publisher Imprint: Tottel Publishing
  • Height: 248 mm
  • No of Pages: 400
  • Spine Width: mm
  • ISBN-10: 1845920945
  • Publisher Date: 01 Dec 2008
  • Binding: Hardback
  • Language: English
  • Returnable: N
  • Width: 156 mm


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PricewaterhouseCoopers on Irish Value Added Tax
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