This guide is based on taxation law and practice pertaining to the Republic of Ireland as at September 2006. It is intended to provide a general guide only to the subject matter. It is not intended to cover exhaustively the subjects it highlights but rather to answer some of the important, broad questions that may arise. It should not be regarded as a basis for ascertaining the liability to tax in specific circumstances. Professional advice should always be taken before acting on any information in the guide.

About This Guide and PricewaterhouseCoopers

This Guide has been produced by TechSearch in conjunction with PricewaterhouseCoopers.

PwC has been in existence in Ireland since the 1860s providing services to Irish and international business in the areas of assurance, taxation and other business advisory services.

PricewaterhouseCoopers was formed following the merger of Price Waterhouse and Coopers & Lybrand. They are the leading professional services firm in the Republic of Ireland, employing over 1,700 people including 79 partners in seven locations around the country: Dublin, Cork, Galway, Kilkenny, Limerick, Waterford and Wexford.

PricewaterhouseCoopers
Wilton Place
Dublin 2, Ireland
T: +353 1 678 9999
F: +353 1 662 6200
www.pwc.com/ie

Appendix IV | Tax Guide Contents