1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2024

27.2Participation Exemption - Dividends Section 831B TCA 1997 was inserted by s50 of the Finance Act 2024 and introduced a new corporation tax participation exemption for certain foreign distribu...
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Other Editions

  • Taxation Summary, Finance Act 2024
  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016