| Links from Section 111AH | ||
|---|---|---|
| Act | Linked to | Context |
|
Taxes Consolidation Act, 1997 |
(i) the determination of the residual amount of the effective tax rate for the jurisdiction of the MNE group or large-scale domestic group, calculated in accordance with section 111AC(2), and |
|
|
Taxes Consolidation Act, 1997 |
(ii) the net qualifying income or loss for the jurisdiction of the MNE group or large-scale domestic group calculated in accordance with section 111AC(3). |
|
|
Taxes Consolidation Act, 1997 |
(i) the determination of the residual amount of the effective tax rate of the MNE group or large-scale domestic group for the jurisdiction, calculated in accordance with section 111AC(2), and |
|
|
Taxes Consolidation Act, 1997 |
(ii) the net qualifying income or loss of the MNE group or large-scale domestic group for the jurisdiction calculated in accordance with section 111AC(3). |
|
| Links to Section 111AH (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(c) Where paragraph (a) applies and the securitisation entity is a minority-owned constituent entity, within the meaning of section 111AH, then in determining the domestic top-up tax of all the other qualifying entities, excluding securitisation entities, of the MNE group or large-scale domestic group for the fiscal year, the top-up tax of the securitisation entity calculated in accordance with section 111AH for the fiscal year shall be allocated to the other qualifying entities, excluding securitisation entities, in accordance with the formula in section 111AD(5) where ‘JTUT’ is the top-up tax of the securitisation entity calculated in accordance with section 111AH. |
|
|
Taxes Consolidation Act, 1997 |
(c) Where paragraph (a) applies and the securitisation entity is a minority-owned constituent entity, within the meaning of section 111AH, then in determining the domestic top-up tax of all the other qualifying entities, excluding securitisation entities, of the MNE group or large-scale domestic group for the fiscal year, the top-up tax of the securitisation entity calculated in accordance with section 111AH for the fiscal year shall be allocated to the other qualifying entities, excluding securitisation entities, in accordance with the formula in section 111AD(5) where ‘JTUT’ is the top-up tax of the securitisation entity calculated in accordance with section 111AH. |
|
|
Taxes Consolidation Act, 1997 |
(c) Where paragraph (a) applies and the securitisation entity is a minority-owned constituent entity, within the meaning of section 111AH, then in determining the domestic top-up tax of all the other qualifying entities, excluding securitisation entities, of the MNE group or large-scale domestic group for the fiscal year, the top-up tax of the securitisation entity calculated in accordance with section 111AH for the fiscal year shall be allocated to the other qualifying entities, excluding securitisation entities, in accordance with the formula in section 111AD(5) where ‘JTUT’ is the top-up tax of the securitisation entity calculated in accordance with section 111AH. |
|
|
Taxes Consolidation Act, 1997 |
(v)section 111AH; |
|