Taxes Consolidation Act 1997 section 739LAA

Profit: financing cost ratio from 1 January 2020

Section 739LAA restricts the amount of interest and financing costs that an Irish real estate fund (IREF) can deduct against its profits, applying a modified version of the rules in section 739LA from 1 January 2020 onwards.

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.