Link Report

This report lists all the outbound links from Section 111AAO under the heading Links from Section 111AAO.

Sections and schedules within TaxSource Total linking to Section 111AAO are listed under Links to Section 111AAO (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 111AAO
Act Linked to Context

Taxes Consolidation Act, 1997

sec0111AAD.html

(c) the QDTT group filer shall be chargeable to an amount of domestic top-up tax in respect of all of the relevant QDTT members, in respect of whom the return is prepared and delivered, for the fiscal year and such an amount shall be equal to the jurisdictional top-up tax for the QDTT group for the fiscal year, as would be determined in accordance with section 111AAD for domestic purposes when calculating the domestic top-up tax of the relevant QDTT members if this section did not apply.

Taxes Consolidation Act, 1997

sec0111AAN.html

as the case may be, that would, in the absence of subsection (2), be required, in accordance with section 111AAN, to prepare and deliver to the Revenue Commissioners a QDTT return for the fiscal year (in this Chapter referred to as the ‘relevant QDTT members’), where all such relevant QDTT members—

Taxes Consolidation Act, 1997

sec0111AAN.html

(a)section 111AAN shall not apply to the relevant QDTT members other than the QDTT group filer (in this subsection referred to as ‘the other relevant QDTT members’) for the fiscal year,

Links to Section 111AAO (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0111AAC.html

(1) Subject to section 111AAO, a qualifying entity within the meaning of paragraphs (a) and (b) of section 111AAB(1) shall be chargeable to domestic top-up tax in respect of a fiscal year.

Taxes Consolidation Act, 1997

sec0111AAF.html

“QDTT group” has the meaning assigned to it in section 111AAO;

Taxes Consolidation Act, 1997

sec0111AAF.html

“QDTT group filer” has the meaning assigned to it in section 111AAO;

Taxes Consolidation Act, 1997

sec0835I.html

“corresponding qualified domestic top-up tax” means an amount of qualified domestic top-up tax that would be payable or borne by the controlled foreign company, if the controlled foreign company was located in the State, in accordance with section 111D, and section 111AAO did not apply;