1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2020

26.8Attribution of Gains to a Close Company TCA97 s590 If a non-resident closely held company disposes of certain assets, the gain arising could be attributed back to the Irish shareholders (both...
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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