| Links from Section 835AB | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
are disregarded when computing the taxable profits of the entity in the first-mentioned territory under a provision of the law of that territory similar in effect to section 26(1). |
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|
Taxes Consolidation Act, 1997 |
(b) there is, in substance, a hybrid mismatch (either within the meaning of Directive (EU) 2016/1164 or within the meaning of that term when construed in a manner consistent with its use in the reports referred to in section 835Z(2)). |
|
| Links to Section 835AB (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
“dual inclusion income” , subject to section 835AB, means any amount which is included in both territories where the mismatch outcome has arisen; |
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