Link Report

This report lists all the outbound links from Section 835D under the heading Links from Section 835D.

Sections and schedules within TaxSource Total linking to Section 835D are listed under Links to Section 835D (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 835D
Act Linked to Context

Taxes Consolidation Act, 1997

sec0835C.html

(a) the effect which is to be given to section 835C, and

Links to Section 835D (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0835A.html

“group” (other than in the definition of “transfer pricing guidelines” in section 835D(1)) means a company which has one or more 75 per cent subsidiaries together with those subsidiaries;

Taxes Consolidation Act, 1997

sec0835C.html

(b) applying the transfer pricing method set out in the transfer pricing guidelines (as defined in section 835D) that is, in the circumstances, the most appropriate so as to determine the arm’s length amount of consideration for the identified arrangement.