Chapter 2 – Corporation tax (ss 21-27)

Contents

Section 21 – The charge to corporation tax and exclusion of income tax and capital gains tax [TCA 1997 s 21] Section commentary
Section 21A – Higher rate of corporation tax [TCA 1997 s 21A] Section commentary
Section 21B – Tax treatment of certain dividends [TCA 1997 s 21B] Section commentary
Section 22 – Reduced rate of corporation tax for certain income [TCA 1997 s 22] Section commentary
Section 22A – Reduction of corporation tax liability in respect of certain trading income [TCA 1997 s 22A] Section commentary
Section 23 – Application of section 13 for purposes of corporation tax [TCA 1997 s 23] Section commentary
Section 23A – Company residence [TCA 1997 s 23A] Section commentary
Section 23B – Residence of SE or SCE [TCA 1997 s 23B] Section commentary
Section 24 – Companies resident in the State: income tax on payments made or received [TCA 1997 s 24] Section commentary
Section 25 – Companies not resident in the State [TCA 1997 s 25] Section commentary
Section 25A – Attribution of profits to a branch [TCA 1997 s 25A] Section commentary
Section 26 – General scheme of corporation tax [TCA 1997 s 26] Section commentary
Section 27 – Basis of, and periods for, assessment [TCA 1997 s 27] Section commentary

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