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 4 Calculation of adjusted covered taxes (ss. 111T-111AB)
Previous Next

Chapter 4 Calculation of adjusted covered taxes (ss. 111T-111AB)

Comparing proposed amendment...
In force
 111T. Covered taxes.
In force
 111U. Adjusted covered taxes.
In force
 111V. Meaning of marketable transferable tax credit.
In force
 111W. Equity investment inclusion election and qualified flow-through tax benefits of qualified ownership interests.
In force
 111X. Total deferred tax adjustment amount.
In force
 111Y. Qualifying loss election.
In force
 111Z. Specific allocation of covered taxes incurred by certain types of constituent entities.
In force
 111AA. Rules required for blended CFC regime.
In force
 111AB. Post-filing adjustments and tax rate changes.
Previous Next