{"series":"ie/corporate-tax","sources":[{"url":"https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-02/02-02-02.pdf","status":"unchecked","sha256":null,"size":null,"content_type":null,"first_verified":null,"last_checked":null,"last_changed":null}],"updated":"2026-07-30T16:11:41.034Z"}