Revenue eBrief No. 095/22 – Taxation of crypto-asset transactions

Revenue eBrief No. 095/22 27 April 2022 Taxation of crypto-asset transactions Tax and Duty Manual (TDM) Part 02-01-03 Taxation of crypto-asset transactions – has been updated to provide clarity on the tax treatment of transactions involving crypto-assets, including through the provision of worked examples.

Revenue eBrief No. 094/22 – The Taxation of Offshore Funds Managed in Ireland and the Taxation of Non-Resident Persons Utilising the Services of an Independent Authorised Agent resident in Ireland

Revenue eBrief No. 094/22 27 April 2022 The taxation of offshore funds managed in Ireland and the taxation of non-resident persons utilising the services of an independent authorised agent resident in Ireland Tax and Duty Manual Part 27-05-01 – which provides guidance on taxation of offshore funds that are managed in Ireland – has been updated to include […]