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—I gcás duine neamhchónaitheach, nach saoránach d'Éirinn nó gnólacht nó cuideachta Éireannach, nó brainse de, a bheith ag seoladh gnó le duine cónaitheach, agus go bhfeictear don chigire, mar gheall ar an dlúthbhaint idir an duine cónaitheach agus an duine neamhchónaitheach, agus mar gheall ar an rialú substaintiúil a fheidhmíonn an duine neamhchónaitheach ar an duine cónaitheach, go bhféadfaí an cúrsa gnó idir na daoine sin a shocrú ar shlí, agus go bhfuil socraithe ar shlí, nach dtugann an gnó a dhéanann an duine cónaitheach de bhun a bhaint leis an duine neamhchónaitheach aon bhrabúis don duine cónaitheach nó go dtugann sé brabúis dó is lú ná na gnáth-bhrabúis a bhféadfaí súil a bheith leo ón ngnó sin, beidh an duine neamhchónaitheach inmheasúnaithe agus inmhuirir i leith cánach in ainm an duine chónaithigh ionann agus dá mba ghníomhaire don duine neamhchónaitheach an duine cónaitheach.
—Where a non-resident person, not being a citizen of Ireland or an Irish firm or company, or branch thereof, carries on business with a resident person, and it appears to the inspector that, owing to the close connection between the resident person and the non-resident person, and to the substantial control exercised by the non-resident person over the resident person, the course of business between those persons can be so arranged, and is so arranged, that the business done by the resident person in pursuance of his connection with the non-resident person produces to the resident person either no profits or less than the ordinary profits which might be expected to arise from that business, the non-resident person shall be assessable and chargeable to tax in the name of the resident person as if the resident person were an agent of the non-resident person.