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 section 1009A
Taxation of certain foreign body corporates
Section 1009A provides that a foreign body corporate which is substantially similar to an Irish partnership must be taxed on a partnership basis, with each member chargeable individually on their share of income, profits or gains.
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.