Part 2 – Unilateral relief (para 9A-9I) [TCA 1997 24 Part 2]

Contents

9A. Unilateral relief [TCA 1997 Sch 24 para 9A] Section commentary
9B. Dividends paid between related companies: relief for Irish and third country taxes [TCA 1997 Sch 24 para 9B] Section commentary
9C. Credit for tax suffered by Irish branch of foreign company [TCA 1997 Sch 24 para 9C] Section commentary
9D. Prevention of excessive foreign tax credit [TCA 1997 Sch 24 para 9D] Section commentary
9DA. Unilateral relief (branch profits) [TCA 1997 Sch 24 para 9DA] Section commentary
9DB. Unilateral relief (royalty income) [TCA 1997 Sch 24 para 9DB] Section commentary
9DC. Unilateral relief (leasing income) [TCA 1997 Sch 24 para 9DC] Section commentary
9E. Treatment of unrelieved foreign tax (pooling) [TCA 1997 Sch 24 para 9E] Section commentary
9F. Credit for unrelieved foreign tax against interest from associate companies [TCA 1997 Sch 24 para 9F] Section commentary
9FA. Credit for tax suffered by foreign branch against corporation tax payable [TCA 1997 Sch 24 para 9FA] Section commentary
9FB. Unilateral relief (capital gains) [TCA 1997 Sch 24 para 9FB] Section commentary
9G. Dividends paid by companies that are taxed as a group under the law of a territory outside the State [TCA 1997 Sch 24 para 9G] Section commentary
9H. Dividends paid out of transferred profits [TCA 1997 Sch 24 para 9H] Section commentary
9I. Dividends: additional credit [TCA 1997 Sch 24 para 9I] Section commentary

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