Revenue eBrief No. 039/22 – Controlled Foreign Company Rules


Revenue eBrief No. 039/22

21 February 2022

Controlled Foreign Company Rules

Chapter 11 of the Tax and Duty Manual Part 35b-01-01, Controlled Foreign Company (CFC) Rules, which deals with section 835YA regarding Irish defensive measures in respect of the CFC rules has been updated to include more detail and reflect an amendment introduced by Finance Act 2021.

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