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 guidance in relation to the taxation of non-residents, including offshore funds, who avail of the services of an independent Irish investment or asset manager.