Revenue eBrief No. 095/24 – Guidelines for CESOP Registration and Filing
Revenue eBrief No. 095/24 26 March 2024 Guidelines for CESOP Registration and Filing The Tax and Duty Manual CESOP Registration Guidelines and Guidance for Filing has been updated with detailed guidance on the process for filing EU Cross-Border Payments (CESOP) reports in Revenue Online Services (ROS). This information will be of assistance to Payment Service Providers (PSPs) or […]
Revenue eBrief No. 096/24 – Outbound payments defensive measures guidance
Revenue eBrief No. 096/24 25 March 2024 Outbound payments defensive measures guidance Finance (No.2) Act 2023 inserted Chapter 5 Outbound payments defensive measures in Part 33 of the Taxes Consolidation Act 1997 (‘TCA 1997’). The Chapter provides for the implementation of defensive measures, by way of withholding taxes, on outbound payments of interest and royalties, and […]
