Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition

806Charge to income tax on transfer of assets abroad Summary This section is designed to counter individuals resident or ordinarily resident in the State avoiding tax by means of a transfer of ...
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.