| Links from Section 835O | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
(e) that the company is not a close company within the meaning of section 430, |
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|
Taxes Consolidation Act, 1997 |
(c) that the accounting periods of the company, as determined in accordance with section 835K, are accounting periods for corporation tax purposes, |
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| Links to Section 835O (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
“corresponding chargeable profits in the State” means those profits or gains of a controlled foreign company which would be the controlled foreign company’’s profits or gains for corporation tax or capital gains tax purposes for an accounting period if the assumptions specified in section 835O were to apply to that company; |
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|
Taxes Consolidation Act, 1997 |
“corresponding corporation tax in the State” means the amount of corporation tax and capital gains tax which would be chargeable in the State in respect of the controlled foreign company’’s corresponding chargeable profits in the State for the accounting period in accordance with section 835P if the assumptions specified in section 835O were to apply to the company; |
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|
Taxes Consolidation Act, 1997 |
“non-trading income” means the income of a controlled foreign company which would be included in the controlled foreign company’’s corresponding chargeable profits in the State if the assumptions specified in section 835O were to apply to the company, other than income which would be chargeable to tax under Case I or II of Schedule D, were those assumptions to apply; |
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|
Taxes Consolidation Act, 1997 |
if, for the purpose only of determining under which Case of Schedule D the corresponding chargeable profits would be chargeable to tax, the assumption in section 835O(1)(d) did not apply and the activities carried on by the controlled foreign company in its territory of residence were deemed to be carried on in the State. |
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