Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
309Companies not resident in the State
A non-resident company may be liable to corporation tax in respect of one source of income (for example, profits from a trade carried on in the State throug...
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.