OrbitaxOrbitax

Irish Revenue Updates Guidance on Payment and Receipt of Interest and Royalties Without the Deduction of Income Tax

|Approved Changes|Ireland
Ireland

Irish Revenue has issued eBrief No. 187/24 on an update to Tax and Duty Manual 08-03-06 on the payment and receipt of interest and royalties without the deduction of income tax. The update concerns the application of reduced withholding tax on interest payment under a double taxation agreement (DTA) in cases where there is a short delay in the receipt of the required form and tax residence ce…

Continue Reading