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Maguire T: The Taxation of Companies
2026

The Taxation of Companies 2026

Small State Constitutionalism

A Practical Guide to Part III MFPA 1984 Claims

Financial Relief After Foreign Divorce

Now in its sixth edition, Global Transfer Pricing: Principles and Practice continues to provide a straightforward and accessible introduction to this complex and increasingly important area of business taxation. It offers readers an overall view of transfer pricing as it is practised today. In addition to the theory of transfer pricing, this practical handbook explains how to implement transfer pricing models in global multinationals, how to monitor transactions to ensure compliance and how to create transfer pricing documentation. Readers will benefit from the practical experience that the Deloitte transfer pricing group have gained in helping businesses implement processes that deal with the business models that have evolved in today's increasingly competitive landscape. The transfer pricing environment has evolved significantly since the publication of the previous edition: - New 'Amount B' simplified guidance on wholesale tangible goods guidance issued by the OECD; - New EU public Country-by-Country Reporting rules; - Links between Country-by-Country Reporting and Pillar 2 thresholds (and exemptions); and - HMRC's new Guidelines for Compliance for Transfer Pricing; - Various changes for updated case law, etc In addition to being used by practitioners, this title is also used by undergraduate and post graduate students studying business degrees, and those studying for professional qualifications, such as the CIOT Advanced Diploma in International Taxation. This title is included in Bloomsbury Professional's International Tax online service.

Principles and Practice

Global Transfer Pricing

Corporatism and Neoliberalism in a Global Era

The World Economic Forum and COVID-19

"Harry Bucknall leads us through the multicultural history of our island, with its diverse history and extraordinary quirkiness. Up fell and down river, across walls and dykes, from Iona to Dover, you are in safe hands as he steers a course of over 6,000 miles. A Road for All Seasons is a joy." Julie Summers "The kind of travel book that makes you want to lace up sensible boots and set off immediately" - The Halpern HotlistA journey of 6,518 miles, that filled 14 notebooks and encompassed all 4 countries of the United Kingdom, travelling through 42 out of its 95 counties, visiting 23 cities; requiring 75 trains, 60 maps, 26 cars, 16 buses, 9 ferries, 4 tubes, 4 uber taxis, 4 black cabs, 2 DLR, 2 vans, a canal boat, a probation service minibus, an intercontinental articulated lorry, a 1953 Morris Oxford and a pair of size 9 boots ... A tumultuous period in British politics left writer Harry Bucknall questioning whether he really knew the place he called home. Propelled by a growing desire to better understand his island nation, Harry decided to undertake a pilgrimage of sorts; he embarked on a series of four walks across Britain that would mirror the changing seasons, covering a distance of nearly 1,600 miles.From fresh and heady spring through to the gloriously crisp winter months, Harry journeyed across Britain visiting cities, towns and vast swathes of the countryside from Mull to Sunderland and Aberystwyth to Lowestoft, meeting a host of diverse and charismatic characters along the way as he strove to uncover the beating heart of the nation. Uplifting, joyous and charming, A Road for All Seasons is a vivid, social and cultural snapshot of 21st-century Britain. Focusing as much on the beauty of the fertile land as the people who inhabit it, it explores a unique culture, its folklore both past and present, as well as the wealth of the nation's history and heritage. Exquisitely written and filled with delightful people and places, this is Harry's ardent tribute to the British Isles.

A Tribute to Britain

A Road for All Seasons

Are you paying more taxes than you have to? The IRS is not going to tell you about a deduction you failed to take, and your accountant is not likely to take the time to ask you about every deduction you’re entitled to. It’s up to you. The savings can be tremendous.

Professionals, Contractors, Consultants, Stores & Shops, Gig Workers, Internet Businesses

475 Tax Deductions for All Small Businesses, Home Businesses, and Self-Employed Individuals

Code of Federal Regulations, Title 26 Internal Revenue

Code of Federal Regulations, Title 26 Internal Rev 1.1001-1.1400, Revised as of January 1, 2025

... by any standard, a remarkable magnum opus ... No serious lawyer, accountant or corporate entrepreneur can do without this work. The 2014 Act and this volume, taken together, are the corner-stone and keystone respectively of the bridge to understanding the corporate law of this State. Michael McDowell, The Sunday Business Post The most comprehensive commentary on Irish company law and the recognised authority in this jurisdiction, Law of Companies is an unparalleled statement of the law applicable to the formation, administration and management of companies. This new edition: - reviews the amending legislation enacted since 2015; - completely reviews the law relating to one of the most fundamental principles of company law, lifting the veil, - expands and improves the chapters on the law on corporate criminal liability and the criminal liability of directors, - redevelops the chapter on directors' fiduciary and other duties by reference to both Irish and UK developments, - provides coverage of the significant changes to company general meetings introduced following Covid, - analyses the new rescue process for small and micro companies that was introduced in 2021, and &gt; Fully updated to take account of the hundreds of judgments from the Irish and UK courts delivered since the previous edition, as well as the new statutory provisions, the fifth edition of The Law of Companies is a 'must have' for all practitioners and students of Irish company law. This title is included in Bloomsbury Professional's Irish Company and Commercial Law online service.

The Law of Companies

Irish Yearbook of International Law

The Irish Yearbook of International Law supports research into Ireland's practice in international affairs and foreign policy, filling a gap in existing legal scholarship. This new volume covers the years 2023, amid growing state actions reflecting raw political and military power across the American continents, in the Middle East and amid ongoing armed conflicts around the world, most notably in Ukraine and in Gaza. Reports also cover topics on human rights in Ireland, international law in Ireland more generally, and the law of the sea. This volume of the Yearbook includes three articles, addressing international commercial contracts, the use of prosecutorial discretion at the International Criminal Court, and digital open-source evidence in regional human rights courts. Finally, the Yearbook also includes four book reviews covering a wide breadth of international law subjects, such as European legal regulation of technology, the morality of the laws of war, the prohibition of the use of force in international law, and sustainability in international trade agreements.

The Irish Yearbook of International Law, Volume 17, 2023

Adopting distinct and new perspectives to analyse VAT policy and practice, this book explores the key design challenges and opportunities faced by VAT jurisdictions in the 21st century. The book shows how the VAT, the world's most preferred form of consumption tax, has failed to live up to the expectations of its advocates since its earliest iterations about a century ago. It identifies and explains the gaps between VAT theory and practice, drawing on lessons from recent international experience. The book begins with an analysis of key design features of VAT systems, including concessions, registration thresholds and small business regimes. It goes on to explore more complex issues, such as the application of the tax to financial supplies, sharing economy transactions, and international cross-border sales, as well as the treatment of transactions and revenue within jurisdictions that operate under multiple-tiered systems of government.These issues represent challenges commonly encountered in VAT jurisdictions in modern economies. The work outlines innovative and realistic reform proposals for a VAT suitable for a 21st century economy that are grounded in economic principles and at the same time, practicable in terms of law, policy, and administration. It factors in, in particular, the political, technical, and administrative realities that policymakers in VAT jurisdictions must navigate when developing reform programmes. With guidance on VAT design and implementation for policymakers and law drafters, the book is also a valuable resource for academics, students, and practitioners interested in VAT policy and practice, and the interactions between tax law, policy and economic principles.

Design, Challenges, and Opportunities

Value Added Tax in the 21st Century

This well-established commentary gives private client advisers and accountants an expertly written and highly practical guide to the main planning points, potential pitfalls and possible solutions to consider when dealing with IHT and estate planning solutions. The October 2024 Budget statement introduced some of the most consequential changes to the inheritance tax regime and the new edition of Ray and McLaughlin's Practical Inheritance Tax Planning is updated to take account of this new landscape. The concept of domicile was removed from the UK tax system with effect from 6 April 2025. As such the scope of UK IHT on non-UK situated assets is no longer determined by an individuals domicile status; it is now judged on how long the individual has been resident in the UK. All individuals are affected whether they were domiciled in the UK or non-domiciled under the old rules. The changes to the residence based system also has an impact on the IHT treatment of trusts and excluded property (non-settled property situated outside the UK). A further significant change covered in the updated edition is the change to to the IHT rules relating to Agricultural Property Relief and Business Property Relief (with exception of unlisted shares) with effect from 6 April 2026. The commentary also reflects the change which means that inherited unused pensions and death benefits will be within a deceased's estate for IHT purposes. There are important planning implications relating to all the these changes and the revised commentary will highlight these along with any identified pitfalls. Key points will be highlighted throughout and all examples updated, with new ones being added where necessary.

Ray and McLaughlin's Practical Inheritance Tax Planning 17th edition

The Taxation of Companies 2026

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