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 817X
Making of distribution
Section 817X applies defensive measures to relevant distributions made by Irish-resident companies to associated entities or permanent establishments located in specified territories (tax havens), where the distributions are made from untaxed income and are not excluded payments.
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.