Chapter 1B Irish real estate funds (ss. 739K-739X)

Comparing proposed amendment...


In force	739K. Interpretation.
In force	739KA. Associated enterprises.
In force	739L. Calculating the IREF taxable amount.
In force	739LA. Profit: financing cost ratio.
In force	739LAA. Profit: financing cost ratio from 1 January 2020.
In force	739LB. Profit: calculating profits available for distribution.
In force	739LC. Exclusion for third-party debt.
In force	739M. Anti-avoidance: multiple funds.
In force	739N. Anti-avoidance: multiple funds further measures.
In force	739O. Tax arising on IREF taxable event.
In force	739P. Withholding tax arising on IREF taxable event.
In force	739Q. Repayment of IREF withholding tax.
In force	739R. Returns, payment and collection of IREF withholding tax.
In force	739QA. Advance clearance procedures for indirect investors in respect of withholding tax
In force	739QB. Advance clearance procedures for direct investors in respect of withholding tax
In force	739S. Statement to be given to recipients on the making of an IREF relevant payment.
In force	739T. Deduction from consideration on the disposal of certain units.
In force	739U. Retention and examination of documentation.
In force	739V. Transfer of IREF business to a company.
In force	739W. Transfer of IREF business to a REIT.
In force	739X. Application of this Chapter.

Previous Next

Document overview