1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1997
Date-stamp loading
  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Income Tax and Corporation Tax: The Main Provisions (ss. 32-531)
  3. Part 4A Implementation of Council Directive (EU) 2022/2523 of 15 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union (ss. 111A-111AAAE)
  4. Chapter 2 IIR and UTPR (ss. 111E-111N)
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Chapter 2 IIR and UTPR (ss. 111E-111N)

Comparing proposed amendment...
In force
 111E. Ultimate parent entity in the State.
In force
 111F. Intermediate parent entity in the State.
In force
 111G. Intermediate parent entity located in the State and held by excluded ultimate parent entity.
In force
 111H. Partially-owned parent entity in the State.
In force
 111I. Allocation of top-up tax under IIR.
In force
 111J. IIR offset mechanism.
In force
 111K. Effect of qualified domestic top-up tax.
In force
 111L. Application of UTPR across MNE group.
In force
 111M. Application of UTPR in jurisdiction of ultimate parent entity.
In force
 111N. Calculation and allocation of UTPR top-up tax amount.
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