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  2. Tax consolidation - Wikipedia

    en.wikipedia.org/wiki/Tax_consolidation

    Tax consolidation, or combined reporting, is a regime adopted in the tax or revenue legislation of a number of countries which treats a group of wholly owned or majority-owned companies and other entities (such as trusts and partnerships) as a single entity for tax purposes. This generally means that the head entity of the group is responsible ...

  3. Irish Section 110 Special Purpose Vehicle - Wikipedia

    en.wikipedia.org/wiki/Irish_Section_110_Special...

    An Irish Section 110 special purpose vehicle (SPV) or section 110 company is an Irish tax resident company, which qualifies under Section 110 of the Irish Taxes Consolidation Act 1997 (TCA) for a special tax regime that enables the SPV to attain "tax neutrality": i.e. the SPV pays no Irish taxes, VAT, or duties.

  4. Corporation tax in the Republic of Ireland - Wikipedia

    en.wikipedia.org/wiki/Corporation_tax_in_the...

    Former Finance Minister, Charlie McCreevy, reduced Irish corporate tax from 32% to 12.5% in the 1999 Finance Act, and whose 1997 Tax and Consolidation Act laid the framework for Ireland's BEPS tax tools. [1] Ireland's Corporate Tax System is a central component of Ireland's economy. In 2016–17, foreign firms paid 80% of Irish corporate tax ...

  5. List of acts of the 1st session of the 52nd Parliament of the ...

    en.wikipedia.org/wiki/List_of_Acts_of_the_1st...

    An Act to make provision about the constitution, regulation, financial arrangements and functions of the Bank of England, including provision for the transfer of supervisory functions; to amend the Banking Act 1987 in relation to the provision and disclosure of information; to make provision relating to appointments to the governing body of a ...

  6. List of acts of the 105th United States Congress - Wikipedia

    en.wikipedia.org/wiki/List_of_Acts_of_the_105th...

    To amend the Internal Revenue Code of 1986 to restructure and reform the Internal Revenue Service, and for other purposes; Internal Revenue Service Restructuring and Reform Act of 1998; TEA 21 Restoration Act; Tax Technical Corrections Act of 1997; Tax Technical Corrections Act of 1998; Taxpayer Bill of Rights 3: Pub. L. 105–206 (text) 105-207

  7. Category:Consolidation Acts - Wikipedia

    en.wikipedia.org/wiki/Category:Consolidation_Acts

    C. Clergy Residences Repair Act 1776; Coinage Offences Act 1832; Coinage Offences Act 1861; Consolidation bill; Coroners Act 1887; County Courts Act 1888

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  9. List of acts of the Parliament of the United Kingdom from 1997

    en.wikipedia.org/wiki/List_of_Acts_of_the...

    An Act to make provision for repeals, consequential amendments, transitional matters and savings in connection with the consolidation of enactments in the Town and Country Planning (Scotland) Act 1997, [c] the Planning (Listed Buildings and Conservation Areas) (Scotland) Act 1997 [d] and the Planning (Hazardous Substances) (Scotland) Act 1997 ...

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