Link Report

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

Sections and schedules within TaxSource Total linking to Section 111L are listed under Links to Section 111L (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 Links in repealed sections of the legislation are not listed.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 111L
Act Linked to Context

Taxes Consolidation Act, 1997

sec0111AAL.html

(1) Subject to subsection (2) and section 111AAL, where during a fiscal year—

Taxes Consolidation Act, 1997

sec0111N.html

a constituent entity of that MNE group that is located in the State shall be subject to a top-up tax (referred to in this section as ‘UTPR top-up tax’) calculated in accordance with section 111N.

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

Taxes Consolidation Act, 1997

sec0111A.html

“UTPR top-up tax” means a tax arising pursuant to section 111L(1), 111M(1) or 111AZ(1), as the case may be.

Taxes Consolidation Act, 1997

sec0111AAAE.html

(2) Except for MNE groups to which section 111AZ(1) applies, sections 111L, 111M and 111N shall apply to fiscal years beginning on or after 31 December 2024.

Taxes Consolidation Act, 1997

sec0111AP.html

(6)Sections 111L to 111N and section 111AZ shall apply to constituent entities of a multi-parented MNE group or multi-parented large-scale domestic group, as the case may be, taking into account the top-up tax of each low-taxed constituent entity that is a member of the multi-parented MNE group or multi-parented large-scale domestic group.

Taxes Consolidation Act, 1997

sec0111N.html

(1)(a)The UTPR top-up tax amount arising pursuant Subject to paragraph (c), the UTPR top-up tax amount arising pursuant to section 111L(1), 111M(1) or 111AZ(1), as the case may be, of an MNE group allocated to a constituent entity for a fiscal year shall be calculated as follows:

Taxes Consolidation Act, 1997

sec0111N.html

(c) Where all of the constituent entities of an MNE group located in the State (in this paragraph referred to as ‘the domestic constituent entities’) consent, the UTPR top-up tax amount of the MNE group arising pursuant to section 111L(1), 111M(1) or 111AZ(1), as the case may be, may be allocated to the domestic constituent entities for a fiscal year in a manner agreed between all of the domestic constituent entities, provided that the full amount of the UTPR top-up tax amount of the MNE group arising pursuant to section 111L(1), 111M(1) or 111AZ(1), as the case may be—

Taxes Consolidation Act, 1997

sec0111N.html

(c) Where all of the constituent entities of an MNE group located in the State (in this paragraph referred to as ‘the domestic constituent entities’) consent, the UTPR top-up tax amount of the MNE group arising pursuant to section 111L(1), 111M(1) or 111AZ(1), as the case may be, may be allocated to the domestic constituent entities for a fiscal year in a manner agreed between all of the domestic constituent entities, provided that the full amount of the UTPR top-up tax amount of the MNE group arising pursuant to section 111L(1), 111M(1) or 111AZ(1), as the case may be—