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Taxes Consolidation Act, 1997 |
(d) The election referred to in paragraph (a) shall be made in accordance with section 111AAAD and shall apply to all constituent entities located in the same jurisdiction for the fiscal year in which the election is made and all subsequent fiscal years. |
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Taxes Consolidation Act, 1997 |
(d) The election referred to in paragraph (a) shall be made in accordance with section 111AAAD and shall apply to all constituent entities located in a jurisdiction to which the election is made unless the filing constituent entity chooses to limit the election to the tangible assets of the constituent entities or to investment entities. |
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Taxes Consolidation Act, 1997 |
(h) The election referred to in paragraph (a) shall be made annually in accordance with section 111AAAD. |
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Taxes Consolidation Act, 1997 |
(d) The election referred to in paragraph (a) shall be made in accordance with section 111AAAD. |
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Taxes Consolidation Act, 1997 |
(a) a correction of an error in the determination of the financial accounting net income or loss of the constituent entity in a previous fiscal year that affected the income or expenses that may be included in the calculation of the qualifying income or loss of the constituent entity in that previous fiscal year, except to the extent such correction of an error resulted in a material decrease of a liability for covered taxes subject to section 111AB, or |
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Taxes Consolidation Act, 1997 |
(g) Any adjustments made pursuant to this subsection for a fiscal year preceding the fiscal year in respect of which the election referred to in paragraph (a) is made shall be subject to adjustments in accordance with section 111AF. |
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Taxes Consolidation Act, 1997 |
(e) gains or losses from the disposal of assets and liabilities excluded pursuant to section 111AN; |
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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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Taxes Consolidation Act, 1997 |
(j) the net amount of the additions and reductions to qualifying income for the fiscal year as set out in section 111W. |
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| Links to Section 111P (from within TaxSource Total) | ||
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Taxes Consolidation Act, 1997 |
(4) The election referred to in section 111P(16) shall be made in respect of each debt release which is included in the financial accounting net income or loss of a constituent entity in a fiscal year. |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
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Taxes Consolidation Act, 1997 |
(ii)section 111P(7)(g), |
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Taxes Consolidation Act, 1997 |
(iii) has substantially all of its income excluded from the calculation of qualifying income or loss in accordance with paragraphs (b) and (c) of section 111P(2), |
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Taxes Consolidation Act, 1997 |
(c) an entity where at least 85 per cent of the value of that entity is owned, directly or through one or more excluded entities, by one or more entities referred to in paragraph (a) other than a pension services entity, provided that substantially all of the income of the entity is derived from dividends or equity gains or losses that are excluded from the calculation of qualifying income or loss to which paragraph (b) or (c) of section 111P(2) applies. |
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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 |
(3) Covered taxes in respect of any net gain or loss arising from the disposal of local tangible assets in the fiscal year in which the election referred to in section 111P(7)(a) is made shall be excluded from the calculation of the covered taxes. |
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Taxes Consolidation Act, 1997 |
(a) include in its qualifying income or loss the accounting gain, profit, or loss, adjusted as required by section 111P other than subsection (2)(c) of that section, with respect to any— |
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Taxes Consolidation Act, 1997 |
(3) The election referred to in subsection (2) shall apply to all ownership interests, other than a portfolio shareholding within the meaning of section 111P(1), owned by constituent entities located in the jurisdiction with respect to which the election is made. |
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