1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2018

3.5Exemptions TCA97 s198 Section 198 TCA97 exempts non-resident companies from the charge to income tax in respect of interest received from Irish-resident persons where the company receiving th...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016