Module Specifications.
Current Academic Year 2024 - 2025
All Module information is indicative, and this portal is an interim interface pending the full upgrade of Coursebuilder and subsequent integration to the new DCU Student Information System (DCU Key).
As such, this is a point in time view of data which will be refreshed periodically. Some fields/data may not yet be available pending the completion of the full Coursebuilder upgrade and integration project. We will post status updates as they become available. Thank you for your patience and understanding.
Date posted: September 2024
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Description The purpose of this module is to build advanced knowledge of Irish tax law to equip students for a career as a professional accountant and/or a tax consultant in practice. The teaching methodology is based on lectures, tutorials and problem based seminars on emerging tax issues. Specifically, students will have an advanced understanding of the principles of capital gains tax, corporation tax and capital acquisition tax and will have honed their computation skills in these areas. The module is delivered via a series of lectures, seminars and tutorials. | |||||||||||||||||||||||||||||||||||||||||||
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Learning Outcomes 1. Identify and apply the relevent taxation rules and regulations for companies 2. Describe and implement the capital gains tax rules and regulations from the perspective companies 3. Outline and discuss key issues surrounding the legal implications associated with tax avoidance in Ireland 4. Revision of tax matters relating to Local Property Tax (LPT) and Social & Health Contributions | |||||||||||||||||||||||||||||||||||||||||||
All module information is indicative and subject to change. For further information,students are advised to refer to the University's Marks and Standards and Programme Specific Regulations at: http://www.dcu.ie/registry/examinations/index.shtml |
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Indicative Content and Learning Activities
Corporation TaxBasic principles, rates of tax, payment dates and self-assessment rules, Badges of trade, computation of trading income (including manufacturing income, capital allowances and treatment of grants), computation of chargeable gains and computation of total profits. Treatment of losses including relief on value basis, dividend distributions and the application of DWT. Close companies consequences and criteria for determining close company status. Groups and Consortium Relief, Capital Gain Tax Groups, The Holding Company Regime, the treatment of foreign income and double taxation relief regime. Local Property Tax (LPT) and Social & Health contributions. | |||||||||||||||||||||||||||||||||||||||||||
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Indicative Reading List
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Other Resources None | |||||||||||||||||||||||||||||||||||||||||||