1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

12.7Expenses Paid to Non–Executive Directors (i) Non-resident, non-executive directors TCA97 s195B An exemption from income tax, PRSI and USC applies in respect of payments made by a company to, ...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016