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 10 Administration (ss. 111AAF-111AAAD)
  5. 111AAI. Top-up tax information return.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2023 - onwards
    Version 1 of 1    

111AAI. Top-up tax information return.

(1) Subject to subsections (2) and (5), a constituent entity located in the State for a fiscal year shall prepare and deliver to the Revenue Commissioners a correct and complete return (in this Part referred to as a 'top-up tax information return') for the fiscal year, on or before the specified return date, that -

(a) is in accordance with the standardised GloBE Information Return set out in the document referred to in paragraph (f) of the definition, in section 111B, of 'OECD Pillar Two guidance', and

(b) contains the information referred to in subsection (3).

(2)

(a) A constituent entity may appoint a designated local entity to prepare and deliver to the Revenue Commissioners the top-up tax information return on behalf of the constituent entity, but no more than one entity in an MNE group or large-scale domestic group, as the case may be, may be appointed as a designated local entity.

(b) Subsection (1) shall not apply to a constituent entity for a fiscal year where a top-up tax inf

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