Revenue eBrief No. 156/22 – Guidance on the Interest Limitation Rule
Revenue eBrief No. 156/22 04 August 2022 Guidance on the Interest Limitation Rule Tax and Duty Manual (TDM) Part 35D-01-01 was created in July 2022. It provides guidance on the Interest Limitation Rule (“ILR”) following the transposition of Council Directive (EU) 2016/1164 of 12 July 2016, as amended by Council Directive (EU) 2017/952 of 29 May 2017 (“ATAD”), […]
