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 831B
Participation exemption for certain foreign distributions
Section 831B provides a corporation tax exemption (the participation exemption) for qualifying distributions received by an Irish parent company from a foreign subsidiary, as a simplified alternative to claiming double tax relief under Schedule 24.
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.