Irish Revenue has issued eBrief No. 277/24 concerning the update of Tax and Duty Manual Part 01-00-05 on the meaning of "control" in certain contexts. The update includes additional information on the meaning of control in the context of sections 11 and 432 of the Taxes Consolidation Act (TCA) 1997, as well examples of various TCA provisions that apply the definitions of 'control' from sections 11 and 432.
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Section 11 TCA (Meaning of "control" in certain contexts):
Under section 11, …