Revenue eBrief No. 152/23 – Relevant Contracts Tax: Incorrect operation of RCT
Revenue eBrief No. 152/23 03 July 2023 Relevant Contracts Tax: Incorrect operation of RCT Tax and Duty Manual 18-02-05 has been updated to include a new section 9 which deals with the incorrect operation of RCT by a Principal.
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 […]