Revenue eBrief No. 166/23 – Research and Development (R&D) Corporation Tax Credit
Revenue eBrief No. 166/23 17 July 2023 Research and Development (R&D) Corporation Tax Credit Tax and Duty Manual Part 29-02-03 – Research and Development (R&D) Corporation Tax Credit – has been updated to incorporate the changes to the R&D credit introduced by Finance Act 2022. The Finance Act 2022 changes are reflected throughout the manual, with examples provided where appropriate. The manual is also […]
Revenue eBrief No. 165/23 – Guidelines on the European Union (Tax Dispute Resolution Mechanisms) Regulations 2019
Revenue eBrief No. 165/23 17 July 2023 Guidelines on the European Union (Tax Dispute Resolution Mechanisms) Regulations 2019 Tax and Duty Manual Part 35-02-10 – Guidelines on the European Union (Tax Dispute Resolution Mechanisms) Regulations 2019 – has been created. The European Union’s Directive on tax dispute resolution mechanisms ((EU) 2017/1852 of 10 October 2017) […]
