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 746
Offshore income gains accruing to persons resident or domiciled abroad
Section 746 applies adapted capital gains tax rules to offshore income gains, so that gains realised by non-resident trusts or close companies can be attributed to Irish-resident beneficiaries or participators and charged to income tax or corporation tax.
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.