No 39 of 1997, Section 835Z, Link Report

Links from Section 835Z
Act	Linked to	Context
	unresolved	“Directive (EU) 2016/1164” means Council Directive (EU) 2016/1164 of 12 July 2016 1 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, as amended by Directive (EU) 2017/952;
	unresolved	“Directive (EU) 2017/952” means Council Directive (EU) 2017/952 of 29 May 2017 2 amending Directive (EU) 2016/1164 as regards hybrid mismatches with third countries;
	unresolved	1 OJ No. L193, 19.7.2016, p. 1
	unresolved	2 OJ No. L144, 7.6.2017, p. 1
Taxes Consolidation Act, 1997	sec0826.html	but does not include an arrangement referred to in section 826;
Taxes Consolidation Act, 1997	sec0835AA.html	“associated enterprise” shall be construed in accordance with section 835AA;
Taxes Consolidation Act, 1997	sec0835AB.html	“dual inclusion income” , subject to section 835AB, means any amount which is included in both territories where the mismatch outcome has arisen;
Taxes Consolidation Act, 1997	sec0835AD.html	“double deduction mismatch outcome” shall be construed in accordance with section 835AD;
Taxes Consolidation Act, 1997	sec0835AG.html	“permanent establishment deduction without inclusion mismatch outcome” shall be construed in accordance with section 835AG;
Taxes Consolidation Act, 1997	sec0835AJ.html	“financial instrument deduction without inclusion mismatch outcome” shall be construed in accordance with section 835AJ;
Taxes Consolidation Act, 1997	sec0835AL.html	“payment to a hybrid entity deduction without inclusion mismatch outcome” shall be construed in accordance with section 835AL;
Taxes Consolidation Act, 1997	sec0835AM.html	“payment by a hybrid entity deduction without inclusion mismatch outcome” shall be construed in accordance with section 835AM;
Taxes Consolidation Act, 1997	sec0835AVA.html	(4)~~A reference in this Part~~ Subject to section 835AVA(3), a reference in this Part —
Links to Section 835Z (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0835AB.html	(b) there is, in substance, a hybrid mismatch (either within the meaning of Directive (EU) 2016/1164 or within the meaning of that term when construed in a manner consistent with its use in the reports referred to in section 835Z(2)).
Taxes Consolidation Act, 1997	sec0835AH.html	(a) a corresponding amount relating to a payment under a financial instrument shall not be treated as included under paragraph (a)(i) of the definition of “included” in section 835Z(1) where, under the tax laws of the payee territory, the amount that is charged to foreign tax is subject to any reduction computed by reference to the way the payment to which the corresponding amount relates is characterised under those laws, and
Taxes Consolidation Act, 1997	sec0835AH.html	(b) a corresponding amount relating to a payment under a financial instrument shall not be treated as included under paragraph (a)(i) of the definition of “included” in section 835Z(1) unless—
Taxes Consolidation Act, 1997	sec0835E.html	(b) For the purpose of this subsection, “domestic tax” and “foreign tax” have the same meaning as in section 835Z(1).