Taxation of Property Transactions, Finance (No. 2) Act 2013
4.10Corporation Tax
4.10.1Overview and tax rate
For Irish resident companies the rules work much the same as they do for individuals.
s21A
For non-resident companies, rents are subject to income ...
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.