No 39 of 1997, Section 111M, Link Report

Links from Section 111M
Act	Linked to	Context
Taxes Consolidation Act, 1997	sec0111AAL.html	(1) Subject to subsections (2) and (3) and sections 111AZ and 111AAL, where during a fiscal year, the ultimate parent entity of an MNE group is a low-taxed constituent entity that is not located in a Member State, 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.
Taxes Consolidation Act, 1997	sec0111AZ.html	(1) Subject to subsections (2) and (3) and sections 111AZ and 111AAL, where during a fiscal year, the ultimate parent entity of an MNE group is a low-taxed constituent entity that is not located in a Member State, 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.
Taxes Consolidation Act, 1997	sec0111N.html	(1) Subject to subsections (2) and (3) and sections 111AZ and 111AAL, where during a fiscal year, the ultimate parent entity of an MNE group is a low-taxed constituent entity that is not located in a Member State, 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 111M (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	sec0111AAI.html	(b) all information that is necessary for the application of section 111M, including—
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—