1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

22.3Residence TCA97 s23A Section 23A contains the rules concerning the tax residence of companies which are incorporated in the State. The rules were fundamentally revised in Finance Act 2014. Fi...
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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