CHAPTER 10

Administration

111AAF.   Interpretation (Chapter 10)

(1) In this Chapter—

“assessment” means an assessment to GloBE tax that is made under this Part and, unless the context otherwise requires, includes a self-assessment;

“designated local entity” means the constituent entity of an MNE group or large-scale domestic group that is located in the State and has been appointed by the other constituent entities of the MNE group or large-scale domestic group located in the State to file the top-up tax information return or submit the notification of filer on their behalf;

“electronic means” has the same meaning as it has in section 917EA;

“GloBE return” means an IIR return, UTPR return or QDTT return, as the case may be;

“GloBE tax” means IIR top-up tax, UTPR top-up tax or domestic top-up tax, as the case may be;

“IIR return” has the meaning assigned to it in section 111AAJ;

“IIR self-assessment” means an assessment by a relevant parent entity, or a person acting under the authority of a relevant parent entity, of the amount of IIR top-up tax payable by the relevant parent entity for the fiscal year;

“notification of filer” has the meaning assigned to it in section 111AAI;

“prescribed form” means a form prescribed by the Revenue Commissioners or a form used under the authority of the Revenue Commissioners;

“QDTT group” has the meaning assigned to it in section 111AAO;

“QDTT group filer” has the meaning assigned to it in section 111AAO;

“QDTT return” has the meaning assigned to it in section 111AAN;

“QDTT self-assessment” means an assessment by a qualifying entity, or a person acting under the authority of a qualifying entity, of the amount of domestic top-up tax payable by the qualifying entity for the fiscal year;

“qualifying entity” has the meaning assigned to it in section 111AAB;

“relevant parent entity” has the meaning assigned to in section 111AAH;

“relevant UTPR entity” has the meaning assigned to it in section 111AAH;

“Revenue assessment” has the meaning assigned to it in section 111AAU;

“specified return date” in respect of a fiscal year means—

(a) the last day of the period of 15 months beginning on the day immediately following the end of the fiscal year, or

(b) where the fiscal year is a transition year, the last day of the period of 18 months beginning on the day immediately following the end of the fiscal year;

“TIN” means the tax identification number allocated by the Revenue Commissioners to an entity, or where an entity is located in a jurisdiction other than the State, the tax identification number allocated by the tax authority of the jurisdiction in which that entity is located;

“top-up tax information return” has the meaning assigned to it in section 111AAI;

“transition year” means the first fiscal year that a qualifying entity, a relevant UTPR entity or a relevant parent entity, as the case may be, comes within scope of this Part;

“UTPR group” shall be construed in accordance with section 111AAL;

“UTPR group filer” has the meaning assigned to it in section 111AAL;

“UTPR return” has the meaning assigned to it in section 111AAK;

“UTPR self-assessment” means an assessment by a relevant UTPR entity, or a person acting under the authority of a relevant UTPR entity, of the amount of UTPR top-up tax payable by the relevant UTPR entity for the fiscal year.

(2) A notification, notice, return or other such document required to be delivered to the Revenue Commissioners under this Part shall be delivered by electronic means and through such electronic systems as the Revenue Commissioners may make available for the time being for any such purpose, and the relevant provisions of Chapter 6 of Part 38 shall apply.

(3) For the purposes of this Chapter a reference to ‘entity’ shall be construed as including a reference to a permanent establishment.

(4) For the purposes of this Chapter a reference to ‘fiscal year’ shall be construed as including a reference to an accounting period in respect of an entity to which section 111AAB(1)(c) applies.