1. Commentary
  2. Taxation of Property Transactions

Taxation of Property Transactions, Finance (No. 2) Act 2013

7.6Corporation Tax s25 A company not resident in the State cannot be within the scope of Corporation Tax (”CT”) unless it carries on a trade through a branch or agency in the State (TCA 1997 s25(1...
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Other Editions

  • Taxation of Property Transactions, Finance (No. 2) Act 2013
  • Taxation of Property Transactions, Finance Act 2010
  • Taxation of Property Transactions, Finance Act 2006