Taxing Financial Transactions, Finance Act 2010
11.5Branches
11.5.1 A company not resident in Ireland but trading here through a branch or permanent establishment (“PE”) is chargeable to CT on that branch’s profits. Where a company is resid...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.