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Summary:
Taxation 3 (RoI) 2026–2027 is the textbook for Chartered Accountants Ireland FAE Advanced Taxation course.
ISBN: 9781917822268
Published: 26/08/2026
Format: Paperback, 352 pages
Taxation 3 (RoI) 2026–2027 is the textbook for Chartered Accountants Ireland FAE Advanced Taxation course, which focuses on a broader understanding of the framework in which taxation operates and the interaction between taxes to equip necessary skills to advise on the taxation implications of a range of business decisions. It is updated to Finance Act 2025.
Taxation 3 (RoI) brings together and builds on material studied at CA Proficiency 1 and 2 levels, focusing on three key areas: the life cycle of a business and capital taxes planning, international tax implications, and advanced aspects of VAT. This textbook provides students with the core competencies to:
advise on the structure and funding of a business, from sole traders to corporate groups and the acquisition or disposal of businesses and company reorganisations;
understand the taxation implications of business decisions that trigger a potential liability to capital taxes, from both an individual and a corporate perspective, and to advise on the optimal tax outcome;
advise on the most tax-efficient method of extracting profits from a company, including pension contributions, company liquidation and share buybacks;
advise on how to avoid double taxation;
advise on the VAT implications of a change of ownership of a business and on property transactions; and
advise on the conduct of the types of Revenue compliance interventions.
Summary:
Taxation 3 (RoI) 2026–2027 is the textbook for Chartered Accountants Ireland FAE Advanced Taxation course.
ISBN: 9781917822268
Published: 26/08/2026
Format: Paperback, 352 pages
Taxation 3 (RoI) 2026–2027 is the textbook for Chartered Accountants Ireland FAE Advanced Taxation course, which focuses on a broader understanding of the framework in which taxation operates and the interaction between taxes to equip necessary skills to advise on the taxation implications of a range of business decisions. It is updated to Finance Act 2025.
Taxation 3 (RoI) brings together and builds on material studied at CA Proficiency 1 and 2 levels, focusing on three key areas: the life cycle of a business and capital taxes planning, international tax implications, and advanced aspects of VAT. This textbook provides students with the core competencies to:
advise on the structure and funding of a business, from sole traders to corporate groups and the acquisition or disposal of businesses and company reorganisations;
understand the taxation implications of business decisions that trigger a potential liability to capital taxes, from both an individual and a corporate perspective, and to advise on the optimal tax outcome;
advise on the most tax-efficient method of extracting profits from a company, including pension contributions, company liquidation and share buybacks;
advise on how to avoid double taxation;
advise on the VAT implications of a change of ownership of a business and on property transactions; and
advise on the conduct of the types of Revenue compliance interventions.