Taxes Consolidation Act 1997 section 835AL

Payment to hybrid entity deduction without inclusion mismatch outcome

Section 835AL defines a "payment to hybrid entity deduction without inclusion mismatch outcome" and sets out the rule for neutralising such a mismatch where Ireland is the payer territory.

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.