1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

13.2Matters to be Treated as Distributions TCA97 sl30 The following are some of the matters which constitute distributions under corporation tax legislation. TCA97 s452 (a) Dividends paid by a co...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • 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