Taxation Summary, Finance (No. 2) Act 2023
20.5Foreign Earnings Deduction (FED) for Income Earned in Certain Foreign States
TCA97 s823A
A limited tax deduction exists for individuals who temporarily carry out the duties of their office or...
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.