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Taxation in the Republic of Ireland

Stamp duty is charged on the conveyance of residential property, non-residential property, and long leases, and also on company share transfers, bank cheques and cards (i.e. ATM cards and credit cards), and insurance policies.

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Capital gains tax is payable where a person makes a gain on the sale of assets, called chargeable assets.

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Tax evasion in Ireland, while a common problem historically, is now not as widespread.

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