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 Schedule 24 paragraph 8
Special provisions as to dividends
Paragraph 8 of Schedule 24 sets out the rules for identifying the "relevant profits" of a foreign company paying a dividend, for the purpose of calculating the underlying foreign tax credit available to an Irish investor under a double taxation agreement.
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.