Irish Universal Social Charge and Article 2 of the Irish Double Tax Agreement

of a corporeal or material nature; real or actual. 2. of ample or considerable amount, quantity, size, etc.: a substantial sum of money . ... 4. being such with respect to essentials: two stories in substantial agreement . ... 7. relating to the substance, matter, or material of a thing. ... 8. of or relating to the essence of a thing, essential, material, or important. ...