Taxation Summary, Finance (No. 2) Act 2023
27.14EU Directives - Parent/Subsidiaries Directive No. 90/435/EEC
TCA97 s831
The provisions of this Directive, known as the Parent/Subsidiaries Directive on dividends and distributions paid by su...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.