Taxes Consolidation Act, 1997 (Number 39 of 1997) Chapter 8 Imported mismatch outcomes 835AR Application of Chapter 8. This Chapter shall apply to— (a) a company which is within the charge to domestic tax, and (b) a mismatch outcome which arises through a transaction or series of transactions— (i) that is or are, as the case may be, between— (I) entities that are associated enterprises, (II) the head office of an entity and a permanent establishment of that entity, or (III) two or more permanent establishments of an entity, and (ii) under which there is a payment by a company established in the State to a payee established in a state that is not a Member State.