No 39 of 1997, Section 111AAI, Link Report

Links from Section 111AAI
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0111AAB.html	(8) A qualifying entity within the meaning of section 111AAB(1)(c) for an accounting period shall prepare and deliver to the Revenue Commissioners a correct and complete top-up tax information return, in respect of that entity for the accounting period, on or before the specified return date.
Taxes Consolidation Act, 1997	sec0111B.html	(a) is in accordance with the standardised GloBE Information Return set out in the document referred to in paragraph (f) of the definition, in section 111B, of ‘OECD Pillar Two guidance’, and
Taxes Consolidation Act, 1997	sec0111H.html	(a) all information that is necessary for the purposes of the application of section 111H, including—
Taxes Consolidation Act, 1997	sec0111I.html	(iii) all information that is relevant for that purpose in accordance with section 111I, 111J or 111K, as the case may be;
Taxes Consolidation Act, 1997	sec0111J.html	(iii) all information that is relevant for that purpose in accordance with section 111I, 111J or 111K, as the case may be;
Taxes Consolidation Act, 1997	sec0111K.html	(iii) all information that is relevant for that purpose in accordance with section 111I, 111J or 111K, as the case may be;
Taxes Consolidation Act, 1997	sec0111M.html	(b) all information that is necessary for the application of section 111M, including—
Taxes Consolidation Act, 1997	sec0111N.html	(iii) all information necessary for the allocation of that top-up tax based on the UTPR allocation formula set out in section 111N;
Links to Section 111AAI (from within TaxSource Total)
Act	Linked from	Context
Taxes Consolidation Act, 1997	sec0111A.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	sec0111A.html	“filing constituent entity” means an entity filing a top-up tax information return in accordance with section 111AAI;
Taxes Consolidation Act, 1997	sec0111AAAB.html	(a) in accordance with section 111AAI(1), to prepare and deliver to the Revenue Commissioners a top-up tax information return in respect of the MNE group or large-scale domestic group for a fiscal year and—
Taxes Consolidation Act, 1997	sec0111AAAB.html	(b) in accordance with section 111AAI(2)(c), to prepare and deliver to the Revenue Commissioners a notification of filer on or before the specified return date and—
Taxes Consolidation Act, 1997	sec0111AAAD.html	(1) An election, and a withdrawal of an election, referred to in this Part shall be made on a top-up tax information return prepared and delivered in accordance with section 111AAI on or before the specified return date for the fiscal year in respect of which the election or the withdrawal relates.
Taxes Consolidation Act, 1997	sec0111AAF.html	“notification of filer” has the meaning assigned to it in section 111AAI;
Taxes Consolidation Act, 1997	sec0111AAF.html	“top-up tax information return” has the meaning assigned to it in section 111AAI;
Taxes Consolidation Act, 1997	sec0111AI.html	(7) All relevant information concerning the application of the QDTT Safe Harbour shall be included in the top-up tax information return for the fiscal year in accordance with section 111AAI.
Taxes Consolidation Act, 1997	sec0111AJ.html	(14) All relevant information concerning the application of the transitional CbCR safe harbour shall be included in the top-up tax information return for the fiscal year in accordance with section 111AAI.
Taxes Consolidation Act, 1997	sec0111AP.html	(7) The ultimate parent entities of the multi-parented MNE group or multi-parented large-scale domestic group shall be required to file the top-up tax information return in respect of the information concerning each of the groups that compose the multi-parented MNE group or multi-parented large-scale domestic group in accordance with section 111AAI, unless they appoint a designated filing entity.
Taxes Consolidation Act, 1997	sec0111AZ.html	(b) Where the designated filing entity referred to in paragraph (a) is located in the State it shall file a top-up tax information return in accordance with the requirements set out in section 111AAI and the constituent entities located in the Member State that has made an election pursuant to Article 50.1 of the Directive shall provide the designated filing entity with information necessary to comply with section 111AAI(3).
Taxes Consolidation Act, 1997	sec0111AZ.html	(b) Where the designated filing entity referred to in paragraph (a) is located in the State it shall file a top-up tax information return in accordance with the requirements set out in section 111AAI and the constituent entities located in the Member State that has made an election pursuant to Article 50.1 of the Directive shall provide the designated filing entity with information necessary to comply with section 111AAI(3).
Taxes Consolidation Act, 1997	sec0111Y.html	(5)(a) Subject to paragraph (b), the qualifying loss election shall be made in the top-up tax information return delivered, in accordance with section 111AAI, for the first fiscal year in which the MNE group or large-scale domestic group has a constituent entity located in the jurisdiction for which the election is made.
Taxes Consolidation Act, 1997	sec0111Y.html	(b) Where an election has been made in respect of a jurisdiction by the MNE group or large-scale domestic group in accordance with section 111AJ(2), the qualifying loss election for that jurisdiction shall be made in the first top-up tax information return delivered, in accordance with section 111AAI, in respect of the MNE group or large-scale domestic group after the election made in accordance with section 111AJ(2) ceases to apply.