Taxes Consolidation Act, 1997 (Number 39 of 1997)
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835YA. Non-cooperative jurisdictions: modified application of sections 835T, 835U and 835V
(1) In this section, “listed territory” means a territory included in Annex 1 of the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes1, as replaced by the EU list of noncooperative jurisdictions for tax purposes - Report by the Code of Conduct Group (business taxation) suggesting amendments to the Annexes to the Council conclusions of 18 February 20202.
(2) Where, in an accounting period of a controlled foreign company, the territory in which the controlled foreign company is resident is a listed territory, sections 835T, 835U and 835V shall not apply in respect of that accounting period.
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835YA. Non-cooperative jurisdictions: modified application of sections 835T, 835U and 835V
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(1) In this section, “listed territory” means—
(a) in relation to an accounting period beginning on or after 1 January 2021 but before 1 January 2022, a territory included in Annex 1 of the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes1, as replaced by the EU list of noncooperative jurisdictions for tax purposes Report by the Code of Conduct Group (business taxation) suggesting amendments to the Annexes to the Council conclusions of 18 February 20202,
(b) in relation to an accounting period beginning on or after 1 January 2022, a territory included in Annex 1 of the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes3.
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(1) In this section, “listed territory” means—
(a) in relation to an accounting period beginning on or after 1 January 2021 but before 1 January 2022, a territory included in Annex 1 of the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes1, as replaced by the EU list of noncooperative jurisdictions for tax purposes Report by the Code of Conduct Group (business taxation) suggesting amendments to the Annexes to the Council conclusions of 18 February 20202,
(b) in relation to an accounting period beginning on or after 1 January 2022 but before 1 January 2023, a territory included in Annex 1 of the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes3, and
(c) in relation to an accounting period beginning on or after 1 January 2023, a territory included in Annex 1 of the Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes4.
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(2) Where, in an accounting period of a controlled foreign company, the territory in which the controlled foreign company is resident is a listed territory, sections 835T, 835U and 835V shall not apply in respect of that accounting period.
Footnote
1OJ No. C64, 27.2.2020, p.8
2OJ No. C331, 7.10.2020, p.3
3OJ No. C413I, 12.10.2021, p.1
4OJ No. C391, 12.10.2022, p.2
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