1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Other Special Provisions (ss. 654-848AG)
  3. Part 35B Implementation of Articles 7 and 8 of Council Directive (EU) 2016/1164 of 12 July 2016 (Controlled Foreign Companies) (ss. 835I-835Y)
  4. Chapter 3 Exemptions (ss. 835T-835YA)
  5. 835YA. Non-cooperative jurisdictions: modified application of sections 835T, 835U and 835V.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2024 - onwards
  Version 4 of 4    

835YA. Non-cooperative jurisdictions: modified application of sections 835T, 835U and 835V.

(1) In this section, ‘listed territory’ means -

(a) in relation to an accounting period beginning on or after 1 January 2021 but before 1 January 2022, a territory included in Annex 1 of the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes [OJ No. C64, 27.2.2020, p.8], as replaced by the EU list of non- cooperative jurisdictions for tax purposes Report by the Code of Conduct Group (business taxation) suggesting amendments to the Annexes to the Council conclusions of 18 February 2020 [OJ No. C331, 7.10.2020, p.3],

(b) in relation to an accounting period beginning on or after 1 January 2022 but before 1 January 2023, a territory included in Annex 1 of the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes [OJ No. C413 I, 12.10.2021, p.1],

(c) in relation to an accounting period beginning on or after 1 January 2023 but before 1 January 2024, a territory included in Annex 1 of the Council conclusions

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