Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
23ACompany residence
Summary
This section contains rules concerning the tax residence of companies which are incorporated in the State. These rules were fundamentally revised in Finance Act 2014...
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.