1. Irish Tax Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  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. 111AAT. Assessments and enquiries.
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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    

111AAT. Assessments and enquiries.

(1) Sections 959V, 959Y, 959Z, 959AA, 959AC, 959AD, 959AE, 959AU, 959AV and 959AW shall apply to GloBE tax, subject to the following modifications:

(a) a reference to a chargeable person shall be construed as including a reference to a qualifying entity, relevant UTPR entity and relevant parent entity;

(b) a reference to a chargeable period shall be construed as including a reference to a fiscal year;

(c) a reference to income, profits or gains, or, as the case may be, chargeable gains shall be construed as including a reference to amounts in respect of which an entity is subject to GloBE tax;

(d) a reference to a return shall be construed as including a reference to a GloBE return within the meaning of this Part;

(e) a reference to the specified return date for the chargeable period shall be construed as including a reference to the specified return date under this Part;

(f) a reference to tax shall be construed as including a reference to GloBE tax under this Part;

(g) a reference to

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