Revenue eBrief No. 039/22 – Controlled Foreign Company Rules
Revenue eBrief No. 039/22 21 February 2022 Controlled Foreign Company Rules Chapter 11 of the Tax and Duty Manual Part 35b-01-01, Controlled Foreign Company (CFC) Rules, which deals with section 835YA regarding Irish defensive measures in respect of the CFC rules has been updated to include more detail and reflect an amendment introduced by Finance […]
Revenue eBrief No. 038/22 – Exchange Traded Funds
Revenue eBrief No. 038/22 21 February 2022 Exchange Traded Funds Tax and Duty Manual (TDM) Part 27-01a-03 on the taxation of investments in Exchange Traded Funds has been updated to confirm the interaction of the 8 year “deemed” disposal rule with updated guidance published on 1 September 2021, where applicable, which takes effect from 1 January 2022. […]
