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Ireland Issues eBrief on End of Transition Period for Tax Residence Based on Incorporation

|Approved Changes|Ireland
Ireland

Irish Revenue has issued eBrief 020/21 regarding the end of the transition period for changes introduced by the Finance Act 2014 on the determination of company residence in Ireland. Finance Act 2014 substituted a new section for section 23A to provide that a company incorporated in Ireland will be regarded as resident for tax purposes in Ireland, unless it is treated as resident in a treaty p…

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