in Ireland. (i) as respects income tax and capital gains tax, for any year of assessment beginning on or after the sixth day of April next following the date on which the period specified in the said notice of termination expires; (ii) as respects corporation tax, for any financial year beginning on or after the first day of January next following the date on which the period specified in the said notice of termination expires.
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Samples: Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
in Ireland. (i1) as respects in respect of income tax tax, the income levy and capital gains tax, for any year of assessment beginning on or after the sixth first day of April January next following the date on which the period specified in the said notice of termination expires;
(ii2) as respects in respect of corporation tax, for any financial year beginning on or after the first day of January next following the date on which the period specified in the said notice of termination expires.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
in Ireland. (i) as respects income tax and capital gains tax, for any year of assessment beginning on or after the sixth day of April in the year next following the date on which the period specified in the said notice of termination expires;
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January next following the date on which the period specified in the said notice of termination expires.;
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
in Ireland. (i) as respects the income tax tax, income levy and capital gains tax, for any year of assessment beginning on or after the sixth first day of April January next following the date on which the period specified in the said notice of termination expires;
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January next following the date on which the period specified in the said notice of termination expires.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
in Ireland. (i) as respects in respect of income tax and capital gains tax, for any year of assessment beginning on or after the sixth first day of April January in the calendar year next following the date on which the period specified in the said notice of termination expires;; and
(ii) as respects in respect of corporation tax, for any financial year beginning on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
in Ireland. (i) as respects in respect of income tax and capital gains tax, for any year of assessment beginning on or after the sixth first day of April January in the year next following the date on year in which the period specified in the said notice of termination expires;
(ii) as respects in respect of corporation tax, for any financial year beginning on or after the first day of January in the year next following the date on year in which the period specified in the said notice of termination expires.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
in Ireland. (i) as respects income tax and capital gains tax, for any year of assessment beginning on or after the sixth first day of April January in the calendar year next following the date on which the period specified in the said notice of termination expires;
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January next following the date on which the period specified in the said notice of termination expires.
Appears in 1 contract
Samples: Double Taxation Treaty
in Ireland. (i) as respects in respect of income tax and capital gains tax, for any year of assessment beginning on or after the sixth day of April in the calendar year next following the date on which the period specified in the said notice of termination expires;
(ii) as respects in respect of corporation tax, for any financial year beginning on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires.;
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in Ireland. (i) i. as respects income tax and capital gains tax, for any year of assessment beginning on or after the sixth day of April next following the date on which the period specified in the said notice of termination expires;assessment
(ii) . as respects corporation tax, for any financial year beginning on or after the first day of January in the year next following the date on which the period specified in the said notice of termination expires.;
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in Ireland. (i) as respects in respect of income tax and capital gains tax, for any year of assessment beginning on or after the sixth day of April in the calendar year next following the date on year in which the period specified in the said notice of termination expiresis given;
(ii) as respects in respect of corporation tax, for any financial year beginning on or after the first day of January in the calendar year next following the date on year in which the period specified in the said notice of termination expiresis given.
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in Ireland. (i) as respects i. in respect of income tax and capital gains tax, for any year of assessment beginning on or after the sixth day of April next following the date on which the period specified in the said notice of termination expires;
(ii) as respects . in respect of corporation tax, for any financial year beginning on or after the first day of January next following the date on which the period specified in the said notice of termination expires.
Appears in 1 contract
Samples: Double Taxation Treaty
in Ireland. (i) as respects income tax and capital gains tax, for any year of assessment beginning on or after the sixth first day of April January in the calendar year next following the date on which the period specified in the said notice of termination expires;
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires.
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in Ireland. (i) as respects i. in respect of income tax and capital gains tax, for any year of assessment beginning on or after the sixth first day of April January in the calendar year next following the date on which the period specified in the said notice of termination expires;; and
(ii) as respects . in respect of corporation tax, for any financial year beginning on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires.
Appears in 1 contract
in Ireland. (i) as respects income tax tax, the income levy and capital gains tax, for any year of assessment beginning on or after the sixth first day of April January of the year next following the date on that in which the period specified in the said notice of termination expires;
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January of the year next following the date on that in which the period specified in the said notice of termination expires.;
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in Ireland. (i) as respects income tax and capital gains tax, for any year of assessment beginning on or after the sixth day of April next of the year following the date on which the period specified in the said notice of termination expires;
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January next of the year following the date on which the period specified in the said notice of termination expires.
Appears in 1 contract
in Ireland. (i) as respects income tax and capital gains tax, for any year of assessment beginning on or after the sixth first day of April January next following the date on which the period specified in the said notice of termination expires;
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January next following the date on which the period specified in the said notice of termination expires.;
Appears in 1 contract
in Ireland. (i) as respects in respect of income tax and capital gains tax, for any year of assessment beginning on or after the sixth day of April next following the date on which the period specified in the said notice of termination expires;
(ii) as respects in respect of corporation tax, for any financial year beginning on or after the first day of January next following the date on which the period specified in the said notice of termination expires.
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in Ireland. (i) as respects income tax and capital gains tax, for any year of assessment beginning on or after the sixth first day of April January next following the date on which the period specified in the said notice of termination expires;
(ii) as respects corporation tax, for any financial fiscal year beginning on or after the first day of January next following the date on which the period specified in the said notice of termination expires.;
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in Ireland. (i) as respects i. in respect of income tax and capital gains tax, for any year of assessment beginning on or after the sixth first day of April January in the year next following the date on year in which the period specified in the said notice of termination expires;
(ii) as respects . in respect of corporation tax, for any financial year beginning on or after the first day of January in the year next following the date on year in which the period specified in the said notice of termination expires.
Appears in 1 contract
in Ireland. (i) as respects income tax and capital gains tax, for any year of assessment beginning on or after the sixth day of April in the year next following the date on which the period specified in the said notice of termination expires;
(ii) as respects corporation tax, for any financial year beginning on or after the first day of January next following the date on which the period specified in the said notice of termination expires.
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in Ireland. (i) as respects in the case of income tax tax, income levy and capital gains tax, for any year of assessment beginning on or after the sixth first day of April January in the calendar year next following the date on year in which the period specified in the said notice of termination expiresis given;
(ii) as respects in the case of corporation tax, for any financial year beginning on or after the first day of January in the calendar year next following the date on year in which the period specified in the said notice of termination expires.is given;
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