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Ireland Updates Guidance on Payment and Receipt of Interest without Deduction of Income Tax Including Self-Certification System

|Approved Changes|Ireland
Ireland

Irish Revenue has issued eBrief No. 054/21 concerning updates to Tax and Duty Manual (TDM) Part 08-03-06 - Payment and receipt of interest and royalties without deduction of income tax. The main update provides for the introduction of a self-certification system, under which withholding tax on certain payments of interest and royalties is at the applicable tax treaty (DTA) rate. The main poin…

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