1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

25.2Petroleum Companies 25.2.1Corporation Tax TCA97 s684–s697 A special rate of corporation tax of 25% applies to income arising from petroleum leases. Special features are: • Separation of tra...
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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