Family businesses are a quintessential element of any economic
society and need to be maintained to ensure a successful economic
environment. Family businesses encounter similar problems to
non-family businesses during the growth and development stages of
the business. However, family businesses struggle even more so than
non-family business when making the transition from one generation
to the next. At the centre of this book is an exploratory research
study that examines family businesses in Ireland and their
succession and taxation planning strategies. The work centres on
identifying and explaining the problems of succession and the
resistance to succession planning. It proceeds to identify whether
family businesses are aware of the tax implications that arise for
family business members. The analysis should help to shed some
light on how to plan for succession and what planning can be done
for taxes that arise on the death or retirement of the founder.
This book will be of assistance to founders and successors of
family businesses as the book provides strategic directions for
succession and taxation planning.
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