Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 739KA
Associated enterprises
Section 739KA sets out the circumstances in which an enterprise is regarded as associated with another enterprise, and where one enterprise is considered to have control of another, for the purposes of the Irish real estate funds (IREF) regime.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.