1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

20.2Ordinary Residence TCA97 s821 An individual is ordinarily resident in the State from commencement of the fourth tax year if he has been resident for each of the three preceding tax years. An ...
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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