Revenue eBrief 252/23 – Payment and receipt of interest and royalties without deduction of Income Tax
Revenue eBrief No. 252/23 29 November 2023 Payment and receipt of interest and royalties without deduction of income tax The Tax and Duty Manual 08-03-06 has been updated: to provide guidance in respect of the application of interest withholding tax to interest paid to Irish partnerships and foreign tax transparent entities, see section 5.3, and […]
Revenue eBrief No. 253/23 – VAT Treatment of Portfolio Management Services
Revenue eBrief No. 253/23 29 November 2023 VAT Treatment of Portfolio Management Services VAT Tax and Duty Manual (TDM) on the VAT Treatment of Portfolio Management Services has been updated to provide further guidance.
Revenue eBrief No. 251/23 – Research and Development (R&D) Corporation Tax Credit: Appointment of experts to assist in audits
Revenue eBrief No. 251/23 29 November 2023 Research and Development (R&D) Corporation Tax Credit: Appointment of experts to assist in audits Each year, Revenue establishes a panel of experts who may be called upon to assist with reviews of claims for either the Research & Development Tax Credit or Research & Development Corporation Tax Credit. […]
