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 172F
Obligations of qualifying intermediary in relation to relevant distributions
Section 172F sets out the obligations of qualifying intermediaries (QIs) in relation to relevant distributions received from Irish-resident companies or from other QIs, including the requirement to create and maintain an Exempt Fund and a Liable Fund.
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.