Links from Section 891H | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(10)Notwithstanding section 851A, the Revenue Commissioners are authorised to communicate to the competent authority of a state, other than the State, information which is contained in a country-by-country report required under this section or in regulations made under this section, provided that , in relation to a state other than a Member State, there is a qualifying competent authority agreement in place which allows for the exchange of such information. |
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Taxes Consolidation Act, 1997 |
“TIN” means a unique identification number allocated to a constituent entity by a jurisdiction for the purposes of income tax and, in relation to the State, means a tax reference number within the meaning of section 885. |
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Taxes Consolidation Act, 1997 |
(i)shall be prepared on a timely basis and subsection (3) of section 886 shall apply to such records as it applies to records required by that section, and |
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Taxes Consolidation Act, 1997 |
as it applies to a failure to make a return or to the making of an incorrect or incomplete return referred to in section 898O. |
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Taxes Consolidation Act, 1997 |
(c)Sections 900 and 901 shall apply, with any necessary modification— |
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Taxes Consolidation Act, 1997 |
(i)to records referred to in paragraph (a) as if they were books, records or other documents within the meaning of section 900, and |
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Taxes Consolidation Act, 1997 |
(c)Sections 900 and 901 shall apply, with any necessary modification— |
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Links to Section 891H (from within TaxSource Total) | ||
Act | Linked from | Context |
The Revenue Commissioners, in exercise of the powers conferred on them by section 891H (as amended by section 24 of the Finance Act 2016) of the Taxes Consolidation Act 1997 (No. 39 of 1997), hereby make the following regulations: |
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“principal section” means section 891H of the Taxes Consolidation Act 1997 (No. 39 of 1997). |
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Taxes Consolidation Act, 1997 |
“country-by-country report” has the same meaning as in section 891H and references in this section to ‘CbC report’ shall be construed accordingly; |
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Taxes Consolidation Act, 1997 |
“constituent entity” , “fiscal year” and “MNE group” have the same meanings as in section 891H but, as respects the application of the definition of “MNE Group” in Article 1 of the OECD model legislation (as defined in section 891H) for the purpose of this section, that definition shall apply as if the words and (ii) is not an Excluded MNE Group” were deleted therefrom; |
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Taxes Consolidation Act, 1997 |
“constituent entity” , “fiscal year” and “MNE group” have the same meanings as in section 891H but, as respects the application of the definition of “MNE Group” in Article 1 of the OECD model legislation (as defined in section 891H) for the purpose of this section, that definition shall apply as if the words and (ii) is not an Excluded MNE Group” were deleted therefrom; |