Taxes Consolidation Act 1997 Schedule 24 paragraph 9F

Credit for unrelieved foreign tax against interest from associate companies

Paragraph 9F provides relief for surplus foreign tax on interest received by a company from an associated company in a treaty country, by allowing the surplus to be credited against Irish tax on other similar interest.

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.