Links from Section 111AAAA | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
“rate of exchange” has the same meaning as it has in section 79; |
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Taxes Consolidation Act, 1997 |
(ii)subparagraph (i) does not apply, then for the purposes of determining the domestic top-up tax of that qualifying entity, the filing constituent entity may elect, in accordance with section 111AAAD, that all calculations of the qualifying entities in the group are made using either— |
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Taxes Consolidation Act, 1997 |
(4)(a) Where, for the purposes of determining the domestic top-up tax of a qualifying entity which is a member of a group, the financial accounting net income or loss of that qualifying entity for a fiscal year is determined in accordance with a local accounting standard pursuant to section 111AAD(2)(e) then if— |
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Taxes Consolidation Act, 1997 |
(b) Where, for the purposes of determining the domestic top-up tax of a qualifying entity which is a member of a group, the financial accounting net income or loss of a constituent entity for a fiscal year is not determined in accordance with a local accounting standard pursuant to section 111AAD(2)(e) then for the purposes of determining the domestic top-up tax of a qualifying entity all calculations shall be made using the presentation currency of the consolidated financial statements of the ultimate parent entity of the MNE group or large-scale domestic group, using the currency translation rules under that financial accounting standard. |
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Taxes Consolidation Act, 1997 |
“representative rate of exchange” has the same meaning as it has in section 402. |
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Links to Section 111AAAA (from within TaxSource Total) | ||
Act | Linked from | Context |
Taxes Consolidation Act, 1997 |