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 8 Transition Rules (ss. 111AW-111AZ)
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Chapter 8 Transition Rules (ss. 111AW-111AZ)

Comparing proposed amendment...
In force
 111AW. Tax treatment of deferred tax assets, deferred tax liabilities and transferred assets upon transition.
In force
 111AX. Transitional relief for substance-based income exclusion.
In force
 111AY. Initial phase of exclusion from IIR and UTPR of MNE groups and large-scale domestic groups.
In force
 111AZ. Delayed application of IIR and UTPR by Member States.
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