Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 830 — Relief to certain companies liable to foreign tax.
- Section 831 — Implementation of Council Directive No. 90/435/EEC concerning the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States.
- Section 831A — Treatment of distributions to certain parent companies.
- Section 832 — Provisions in relation to Convention for reciprocal avoidance of double taxation in the State and the United Kingdom of income and capital gains.
- Section 833 — [Convention with United States of America.] [section deleted]
- Section 834 — [Relief in respect of ships documented under laws of United States of America.] [section deleted]
- Section 835 — Saver for arrangements made under section 362 of Income Tax Act, 1967.
- Section 835A
— Interpretation.
- Section 835AA
— Associated enterprises.
- Section 835AB
— Worldwide system of taxation.
- Section 835AC
— Application of Chapter 2.
- Section 835AD
— Double deduction mismatch outcome.
- Section 835AE
— Application of Chapter 3.
- Section 835AF
— Disregarded permanent establishment.
- Section 835AG
— Permanent establishment deduction without inclusion mismatch outcome.
- Section 835AH
— Interpretation (Chapter 4).
- Section 835AI
— Application of Chapter 4.
- Section 835AJ
— Financial instrument deduction without inclusion mismatch outcome.
- Section 835AK
— Application of Chapter 5.
- Section 835AL
— Payment to hybrid entity deduction without inclusion mismatch outcome.
- Section 835AM
— Payment by hybrid entity deduction without inclusion mismatch outcome.
- Section 835AN
— Application of Chapter 6.
- Section 835AO
— Withholding tax mismatch outcome.
- Section 835AP
— Application of Chapter 7.
- Section 835AQ
— Tax residency double deduction mismatch outcome.
- Section 835AR
— Application of Chapter 8.
- Section 835AS
— Imported mismatch outcome.
- Section 835AT
— Application of Chapter 9.
- Section 835AU
— Structured arrangements.
- Section 835AV
— Carry forward.
- Section 835AW
— Scope of application.
- Section 835AX
— Order of application.
- Section 835B
— Meaning of associated.
- Section 835C
— Basic rules on transfer pricing.
- Section 835D
— Principles for construing rules in accordance with OECD Guidelines.
- Section 835E
— Modification of basic rules on transfer pricing for arrangements between qualifying relevant persons.
- Section 835EA — Small or medium-sized enterprise.
- Section 835F
— Small or medium-sized enterprise.
- Section 835G
— Documentation and enquiries.
- Section 835H
— Elimination of double counting.
- Section 835HA
— Interaction with capital allowances provisions.
- Section 835HB
— Interaction with provisions dealing with chargeable gains.
- Section 835I — Interpretation
- Section 835J — Meaning of ‘control’
- Section 835K — Accounting periods
- Section 835L — Application of Part to a controlled foreign company
- Section 835M — Determination of residence
- Section 835N — Adjustment to amount of foreign tax
- Section 835O — Corresponding chargeable profits in the State
- Section 835P — Corresponding corporation tax in the State
- Section 835Q — Undistributed income
- Section 835R — Controlled foreign company charge
- Section 835S — Creditable tax
- Section 835T — Effective tax rate exemption
- Section 835U — Low profit margin exemption
- Section 835V — Low accounting profit exemption
- Section 835W — Exempt period exemption
- Section 835X — Relief for certain distributions
- Section 835Y — Relief on certain disposals of shares or securities in a controlled foreign company
- Section 835Z
— Interpretation (Part 35C).
- Section 836 — Allowances for expenses of members of Oireachtas.
- Section 837 — Members of the clergy and ministers of religion.
- Section 838 — Special portfolio investment accounts.
- Section 839 — Limits to special investments.