Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
847Tax relief for certain branch profits
Summary
This section provides for exemption from corporation tax in respect of foreign branch income and from capital gains tax for foreign branch gains...
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.