- Section 2.1.1 has been added to provide guidance on the ‘Reasonable to Consider’ test.
- The new section aligns with Section 10.1 of Tax and Duty Manual Part 35C-00-01 on anti-hybrid rules.
- Section 2.1 has been updated to clarify the application of objective tests.
Source: revenue.ie
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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