Revenue eBrief No. 072/23
16 March 2023
Controlled Foreign Company Rules
Tax and Duty Manual – Part 35b-01-01 Controlled Foreign Company (CFC) Rules – refers to section 835YA of the Taxes Consolidation Act 1997 and concerns Irish defensive measures in respect of the CFC rules. Chapter 11 of this manual has been updated to reflect an amendment introduced by Finance Act 2022.