| Links from Section 111AX | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(1) For the purpose of applying section 111AE(3), the value of 5 per cent shall be replaced, for each fiscal year beginning in the calendar year set out in column (1) of the Table to this subsection, with the values set out in the column (2) of that Table: |
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Taxes Consolidation Act, 1997 |
(2) For the purpose of applying section 111AE(4), the value of 5 per cent, shall be replaced, for each fiscal year beginning in the calendar year set out in column (1) of the Table to this subsection, with the values set out in column (2) of that Table: |
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| Links to Section 111AX (from within TaxSource Total) | ||
| Act | Linked from | Context |
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Taxes Consolidation Act, 1997 |
(c) subject to subsection (6), the MNE group reports profit or loss before income tax in that jurisdiction that is equal to or less than the substance-based income exclusion amount as calculated in accordance with section 111AE and 111AX (in this section referred to as the ‘routine profits test’) in respect of constituent entities that are both— |
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