Links from Section 835AF | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(i) where the first-mentioned territory is the State, the entity is not charged to tax under section 25, and |
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Links to Section 835AF (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |
notwithstanding section 25, the profits and gains referred to in section 835AF(1)(b) shall be charged to corporation tax on the entity concerned as if the business carried on in the State by the disregarded permanent establishment was carried on by a company resident in the State. |