The Resource Revenue Guidance on controlled foreign company rules

Revenue Guidance on controlled foreign company rules

Label
Revenue Guidance on controlled foreign company rules
Title
Revenue Guidance on controlled foreign company rules
Creator
Subject
Language
eng
Summary
This article outlines the key provisions of the guidance issued by Revenue on 22 July 2019 regarding the Irish CFC rules, which came into effect for accounting periods beginning on or after 1 January 2019
Citation source
In: Irish tax review. - Dublin. - Vol. 32 (2019), no. 4 ; p. 87-96
http://library.link/vocab/creatorName
  • Cosgrove, N
  • McCarthy, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • CFC
  • control
  • associated companies
  • residence
  • anti-avoidance
  • principal purpose test
  • transfer pricing
  • arm's length principle
  • undistributed profits tax
  • disclosure
  • exemption
  • effective tax rate
Label
Revenue Guidance on controlled foreign company rules
Instantiates
Publication
Label
Revenue Guidance on controlled foreign company rules
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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