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 129
Irish resident company distributions not generally chargeable to corporation tax
Section 129 provides that, in general, corporation tax is not chargeable on dividends and other distributions received by a company from an Irish resident company, and sets out the concept of franked investment income.
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.