No 39 of 1997, Section 111A, Link Report

Links from Section 111A
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0111AAB.html	“qualifying entity” shall be construed in accordance with section 111AAB;
Taxes Consolidation Act, 1997	sec0111AAC.html	“domestic top-up tax” means a tax arising pursuant to section 111AAC;
Taxes Consolidation Act, 1997	sec0111AAI.html	“designated filing entity” means the constituent entity, other than the ultimate parent entity, that has been appointed by the MNE group or large-scale domestic group to fulfil the filing obligations set out in section 111AAI on behalf of the MNE group or the large-scale domestic group;
Taxes Consolidation Act, 1997	sec0111AAI.html	“filing constituent entity” means an entity filing a top-up tax information return in accordance with section 111AAI;
Taxes Consolidation Act, 1997	sec0111AD.html	“top-up tax” means the top-up tax calculated for a jurisdiction or a constituent entity pursuant to section 111AD;
Taxes Consolidation Act, 1997	sec0111AE.html	“substance-based income exclusion amount” shall be construed in accordance with section 111AE(2)(a);
Taxes Consolidation Act, 1997	sec0111AO.html	“joint venture”, “joint venture affiliate” and “joint venture group” have the meaning assigned to them, respectively, in section 111AO;
Taxes Consolidation Act, 1997	sec0111AZ.html	“UTPR top-up tax” means a tax arising pursuant to section 111L(1), 111M(1) or 111AZ(1), as the case may be.
Taxes Consolidation Act, 1997	sec0111C.html	“consolidated revenue test” has the meaning assigned to it in section 111C;
Taxes Consolidation Act, 1997	sec0111C.html	but does not include an entity that is an excluded entity within the meaning of section 111C;
Taxes Consolidation Act, 1997	sec0111C.html	“excluded entities” has the meaning assigned to it in section 111C;
Taxes Consolidation Act, 1997	sec0111D.html	“stateless constituent entity” means a constituent entity to which subsection (3)(b), (4)(d) or (6)(d)(i) of section 111D applies;
Taxes Consolidation Act, 1997	sec0111E.html	“IIR top-up tax” means a tax arising pursuant to subsection (1) or (2) of section 111E, subsection (1) or (2) of section 111F, subsection (1) or (2) of section 111G or subsection (1) or (2) of section 111H, as the case may be;
Taxes Consolidation Act, 1997	sec0111F.html	“IIR top-up tax” means a tax arising pursuant to subsection (1) or (2) of section 111E, subsection (1) or (2) of section 111F, subsection (1) or (2) of section 111G or subsection (1) or (2) of section 111H, as the case may be;
Taxes Consolidation Act, 1997	sec0111G.html	“IIR top-up tax” means a tax arising pursuant to subsection (1) or (2) of section 111E, subsection (1) or (2) of section 111F, subsection (1) or (2) of section 111G or subsection (1) or (2) of section 111H, as the case may be;
Taxes Consolidation Act, 1997	sec0111H.html	“IIR top-up tax” means a tax arising pursuant to subsection (1) or (2) of section 111E, subsection (1) or (2) of section 111F, subsection (1) or (2) of section 111G or subsection (1) or (2) of section 111H, as the case may be;
Taxes Consolidation Act, 1997	sec0111L.html	“UTPR top-up tax” means a tax arising pursuant to section 111L(1), 111M(1) or 111AZ(1), as the case may be.
Taxes Consolidation Act, 1997	sec0111M.html	“UTPR top-up tax” means a tax arising pursuant to section 111L(1), 111M(1) or 111AZ(1), as the case may be.
Taxes Consolidation Act, 1997	sec0111O.html	“qualifying income or loss” has the meaning assigned to it in section 111O(1);
Taxes Consolidation Act, 1997	sec0111T.html	“covered taxes” has the meaning assigned to it in section 111T;
Taxes Consolidation Act, 1997	sec0111U.html	“adjusted covered taxes” has the meaning assigned to it in section 111U;
Taxes Consolidation Act, 1997	sec0111V.html	“marketable transferable tax credit” has the meaning assigned to it in section 111V;
Taxes Consolidation Act, 1997	sec0111V.html	“non-marketable transferable tax credit” has the meaning assigned to it in section 111V;
Links to Section 111A (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sched24.html	“fiscal year” has the meaning given to it in section 111A(1);
Taxes Consolidation Act, 1997	sched24.html	“qualified domestic top-up tax” has the meaning given to it in section 111A(1);
Taxes Consolidation Act, 1997	sched24.html	(a) for any tax which is a qualified IIR (within the meaning of section 111A(1)), or
Taxes Consolidation Act, 1997	sched24.html	(b) for any tax which is a qualified UTPR (within the meaning of section 111A(1)).
Taxes Consolidation Act, 1997	sec0111AAG.html	(e) the definition of ‘chargeable period’ in section 865(1)(a) shall be construed as if “has the same meaning as ‘fiscal year’ in section 111A” were substituted for “has the meaning assigned to it by section 321”;
Taxes Consolidation Act, 1997	sec0111D.html	(a)paragraph (a) of the definition in section 111A of ‘permanent establishment’, it shall be deemed to be located in the jurisdiction where it is treated as a permanent establishment and liable to tax under a tax treaty,
Taxes Consolidation Act, 1997	sec0111D.html	(b)paragraph (b) of the definition in section 111A of ‘permanent establishment’, it shall be deemed to be located in the jurisdiction where it is subject to income taxation based on its business presence,
Taxes Consolidation Act, 1997	sec0111D.html	(c)paragraph (c) of the definition in section 111A of ‘permanent establishment’, it shall be deemed to be located in the jurisdiction where it is situated, or
Taxes Consolidation Act, 1997	sec0111D.html	(d)paragraph (d) of the definition in section 111A of ‘permanent establishment’, it shall be considered to be stateless.
Taxes Consolidation Act, 1997	sec0111R.html	(1)(a) Subject to subsection (2), where a constituent entity is a permanent establishment to which paragraph (a), (b) or (c) of the definition in section 111A(1) of permanent establishment applies, the financial accounting net income or loss of the permanent establishment shall be the net income or loss reflected in the separate financial accounts of that permanent establishment.
Taxes Consolidation Act, 1997	sec0111R.html	(2)(a) Where a constituent entity is a permanent establishment to which paragraph (a) or (b) of the definition in section 111A(1) of permanent establishment applies, its financial accounting net income or loss shall be adjusted to reflect only the amounts and items of income and expense that are attributable to it in accordance with the applicable tax treaty or domestic law of the jurisdiction where it is located, regardless of the amount of income subject to tax and the amount of tax-deductible expenses in that jurisdiction.
Taxes Consolidation Act, 1997	sec0111R.html	(b) Where a constituent entity is a permanent establishment to which paragraph (c) of the definition in section 111A(1) of permanent establishment applies, its financial accounting net income or loss shall be adjusted to reflect only the amounts and items of income and expense that are attributable to it in accordance with Article 7 of the OECD Model Tax Convention on Income and Capital.
Taxes Consolidation Act, 1997	sec0111R.html	(c) Where a constituent entity is a permanent establishment to which paragraph (d) of the definition in section 111A(1) of permanent establishment applies, its financial accounting net income or loss shall be calculated based on—
Taxes Consolidation Act, 1997	sec0835I.html	“fiscal year” has the meaning given to it in section 111A(1);
Taxes Consolidation Act, 1997	sec0835I.html	“qualified domestic top-up tax” has the meaning given to it in section 111A(1);
Taxes Consolidation Act, 1997	sec0835S.html	(a) a qualified IIR (within the meaning of section 111A(1)), or
Taxes Consolidation Act, 1997	sec0835S.html	(b) a qualified UTPR (within the meaning of section 111A(1)).