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Course Details


Course Name: Small Business Deduction
CPD hours: 1.5
Type: Online
Price: €22.50


Description:
A discussion that will explore one of the most common corporate tax deductions. The first component will discuss the provisions that allow a claim for the Small Business Deduction and determine when corporations are associated. The next component will examine some planning opportunities that can provide for expanded the access to the Small Business Deduction within a corporate group. Finally, we will highlight some traps for the unwary to ensure the Small Business Deduction is not lost or restricted inadvertently.


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