Taxing Financial Transactions, Finance Act 2010
11.8Rents
Ireland’s DTAs do not limit Ireland’s right to tax rental income from land or buildings located in Ireland. This is consistent with the principle of Article 6 of the Model Convention wh...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.