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Bulletins, Reports and Submissions Irish Tax Institute
2020-08-27
The purpose of this note is primarily to seek confirmation from Revenue on when the “subject to tax  test” in Schedule 24, paragraph 9I, TCA 1997 can be said to be satisfied in respect of dividends paid to an Irish tax resident company from a company resident in another EU Member State (or in an EEA  State which has a DTA with Ireland)
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Bulletins, Reports and Submissions Irish Tax Institute
2020-08-05
At the TALC Direct/Capital Taxes meeting of 25 June 2020, Revenue stated that Revenue’s confirmation which provided for interest payments to be paid without the deduction of withholding tax, under section 246(3)(cc) TCA 1997 to a qualifying company (as defined by section 110 TCA 1997) will be withdrawn, even in circumstances where the interest is paid into a bank account, of the qualifying company, outside the State
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Bulletins, Reports and Submissions Irish Tax Institute
2020-08-05
At the TALC Direct/Capital Taxes meeting on 25 June 2020, the recently updated Tax and Duty Manual (TDM) “Associated Companies Relief” was discussed and it was agreed that practitioners should make submissions to Revenue on any additional matters or outstanding matters requiring clarification in the TDM
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