Ires – Corporate Income Tax

Corporate Income Tax – Ires Relevant Tax Rate The tax rate of the corporate income tax (Ires) is 24 per cent. Who is liable to Ires: joint-stock companies and partnerships limited by shares, limited liability companies, cooperative companies and mutual insurance companies, European companies (EC regulation No. 2157/2001 ) and European cooperatives (EC regulation No. 1435/2003 )[…]