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Taxes Consolidation Act, 1997 (Number 39 of 1997)

PART 6

Company Distributions, Tax Credits, Franked Investment Income and Advance Corporation Tax

CHAPTER 1

Taxation of company distributions

129 Irish resident company distributions not generally chargeable to corporation tax.

[CTA76 s2]

Except where otherwise provided by the Corporation Tax Acts, corporation tax shall not be chargeable on dividends and other distributions of a company resident in the State, nor shall any such dividends or distributions be taken into account in computing income for corporation tax.