Transcription of Part 27-02-01 - Taxation of payments from Offshore Funds
{{id}} {{{paragraph}}}
Example: quiz answers
Part 27-02-01 - Taxation of payments from Offshore Funds
Tax and Duty ManualPart 27-02-01 The information in this document is provided as a guide only and is not professional advice, including legal advice. It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every Funds : Taxation of Income and Gains from certain Offshore statesPart 27-02-01 This Document was last updated September 2021 This document should be read in conjunction with Chapters 2, 3 and 4 of Part 27 TCA 1997, and in conjunction with Tax and Duty Manual Part 27-04-01 Tax and Duty ManualPart 27-02-012 Table of to the Offshore Funds to the level summary of the do the Offshore fund rules apply?.. is an Offshore fund [section 743(1) & (6)].. is a material interest [section 743(2), (3) & (4)].. from being a material interest [section 743(5), (6) & (8)].. is a distributing fund [section 744 and Part 3, Schedule 19].. party reporting [section 896(2)].
The taxation of foreign life assurance policies and deferred annuities, which may sometimes be confused with offshore funds, is set out in TDM Part 19-05-02. There are a number of Decision Trees set out at the end of this manual to help determine whether or not an offshore investment is an investment in an offshore fund. 2.
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: