Examples of TCA 1997 in a sentence
While the common law rule based on central management and control remains in place, it is subject to the statutory rule for determining company residence based on incorporation in the State set out in the revised section 23A TCA 1997.
While the common law rule based on central management and control remains 64 in place, it is subject to the statutory rule for determining company residence based on incorporation in the State set out in the revised section 23A TCA 1997.
Absent the self-certification, the payment would be subject to withholding under section 246(2) TCA 1997 and the person to whom the payment is being made is not entitled to an exemption from withholding tax under any of the provisions of section 246(3) TCA 1997.
No declaration is required if the Shareholder is a 5% parent company in another EU member state in accordance with section 831 TCA 1997.
Mr. Bronach is advised that under Sec 1002 (15) TCA 1997, the secrecy obligations imposed on Revenue do not apply in relation to information contained in a Notice of Attachment.