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12.811: Irish Real Estate Funds

Feeney: The Taxation of Companies 2019

Michael Feeney
Bloomsbury Professional
23rd edition
Publication Date:
Law Stated At:
1 January 2019
Chapter 12: Special Types of Companies 12.8: Funds Structures Introduction Definitions and interpretation Calculating the IREF taxable amount Anti-avoidance: multiple funds Tax arising on an IREF taxable event Withholding tax arising on IREF taxable event Repayment of IREF withholding tax Returns, payment and collection of IREF withholding tax Statement to be given to recipients on making an IREF relevant payment Deductions from consideration on disposal of certain units Retention and examination of documentation Transfer of IREF business to a company Transfer of IREF business to a REIT Application of Part 27 Chapter 1B IREF Declarations: Schedule 2C ...

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