Part 35B Implementation of Articles 7 and 8 of Council Directive (EU) 2016/1164 of 12 July 2016 (Controlled Foreign Companies) (ss. 835I-835Y)

Comparing proposed amendment...


	Chapter 1 Interpretation (ss. 835I-835P)
In force	835I. Interpretation
In force	835J. Meaning of 'control'
In force	835K. Accounting periods
In force	835L. Application of Part to a controlled foreign company
In force	835M. Determination of residence
In force	835N. Adjustment to amount of foreign tax
In force	835O. Corresponding chargeable profits in the State
In force	835P. Corresponding corporation tax in the State
	Chapter 2 Controlled foreign company charge (ss. 835Q-835S)
In force	835Q. Undistributed income
In force	835R. Controlled foreign company charge
In force	835S. Creditable tax
	Chapter 3 Exemptions (ss. 835T-835YA)
In force	835T. Effective tax rate exemption
In force	835U. Low profit margin exemption
In force	835V. Low accounting profit exemption
In force	835W. Exempt period exemption
In force	835X. Relief for certain distributions
In force	835Y. Relief on certain disposals of shares or securities in a controlled foreign company
In force	835YA. Non-cooperative jurisdictions: modified application of sections 835T, 835U and 835V.

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