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The module addresses the application of legislation, practices and procedures governing Corporate and Capital Taxes in Ireland. It focuses on the classification and computation of income chargeable to corporation tax, chargeable gains, losses, close companies and the management of corporation tax for groups. It also addresses the administration and computation of Capital Gains Tax & Capital Acquisitions Tax, applying appropriate reliefs and exemptions. The module also deals with the timing and manner of payment of all Corporate and Capital taxes and provides a general introduction to Stamp Duty.
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TAXATION
