Revenue eBrief No. 151/23

Revenue eBrief No. 151/23 03 Month 2023 Treatment of Certain Patent Royalties Paid to Companies Resident Outside the State Tax and Duty Manual Part 08-01-04 – Treatment of Certain Patent Royalties Paid to Companies Resident Outside the State – has been updated in paragraph 5 to clarify the notification requirements for companies availing of the […]