Section 23 Application of section 13 for purposes of corporation tax
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Section 13 shall apply for the purposes of corporation tax as it applies for the purposes of income tax.
Are companies caught for tax on profits from offshore exploration activities?
If you are a non-Irish-resident exploration company operating on the Continental Shelf, under licence from the Irish government, you are treated as carrying on your activity through a branch or agency in the Republic of Ireland. You are liable, where...
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