| Links from Section 111AV | ||
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Taxes Consolidation Act, 1997 |
(6) The election referred to in subsection (1) shall be made in accordance with section 111AAAD. |
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Taxes Consolidation Act, 1997 |
(d) the qualifying income or loss of an investment entity and the adjusted covered taxes attributable to such income for the fiscal year shall be excluded from the calculation of the effective tax rate in accordance with Chapter 5 and subsections (1) to (4) of section 111AT, except for the amount of covered taxes referred to in paragraph (b). |
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| Links to Section 111AV (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(xi)section 111AV. |
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Taxes Consolidation Act, 1997 |
(i) the investment entity has not made an election in accordance with section 111AU(1) or 111AV(1), and |
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Taxes Consolidation Act, 1997 |
(c) has not made an election in accordance with section 111AU or 111AV, |
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Taxes Consolidation Act, 1997 |
(5) For the purposes of this section, the allocable share of the MNE group or large-scale domestic group in the qualifying income or loss of a relevant investment entity shall be determined in accordance with section 111I taking into account only interests that are not subject to an election in accordance with section 111AU or 111AV. |
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Taxes Consolidation Act, 1997 |
(1) Subject to subsection (2), ‘qualifying income or loss’, in respect of a fiscal year, means the financial accounting net income or loss of a constituent entity for a fiscal year, as adjusted in accordance with sections 111P, 111Q, 111R, 111S, 111W, 111AB, 111AM, 111AN, 111AQ, 111AR, 111AV and 111AW. |
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Taxes Consolidation Act, 1997 |
(b) an ownership interest in an investment entity that is subject to an election pursuant to section 111AV, |
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