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 25
Companies not resident in the State
Section 25 sets out when a non-resident company falls within the charge to corporation tax in Ireland, including the scope of chargeable profits for companies trading through a branch or agency and the treatment of Irish rental 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.