


How is CAT applied to such indirect transfers?
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what is capital acquisitions tax Informational
- What exchange rates are used for CAT purposes? What are the CAT implications of gifts or inheritances of Irish property by non-residents?
- What are small gift exemptions under CAT?
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- How is the value of a usufruct or life estate determined for CAT purposes? What are the CAT implications of gifts or inheritances of bare trusts?
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