1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Income Tax and Corporation Tax: The Main Provisions (ss. 32-531)
  3. Part 8 Annual Payments, Charges and Interest (ss. 237-267M)
  4. Chapter 6 Implementation of Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (ss. 267G-267L)
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Chapter 6 Implementation of Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (ss. 267G-267L)

Comparing proposed amendment...
In force
 267G. Interpretation (Chapter 6).
In force
 267H. Application (Chapter 6).
In force
 267I. Exemptions from tax and withholding tax.
In force
 267J. Credit for foreign tax.
In force
 267K. Miscellaneous.
In force
 267L. Application of this Chapter to certain payments made to companies in Switzerland.
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