Format
This course will be delivered via Zoom
on Tuesday 10 October 2023 from 9.30am to 12.00pm. The Zoom
link will be emailed to participants the day before the course is due to take
place. Please note that this course will not be recorded, so attendance is
required
Who should attend?
Corporate tax practitioners, financial controllers, CFO/FD, corporate finance
professionals
Course overview
- Overview of rules impacting on the tax deductibility
of interest for companies
- Fundamentals of the Corporate Interest Restriction
calculation
- Getting to grips with the acronyms and definitions in
the Corporate Interest Restriction legislation
- Working through a CIR example, exploring the fixed
and group ratios
- Overview of thin capitalisation/transfer pricing for
debt
- Impact of the late paid interest rules
- Latest tax cases on unallowable purpose for loan
relationships
If you have any questions regarding this or any other CPD course or requirements, please feel free to contact the team here or call us at (+353) 01 523 3930