Pre-filing notification requirement
Qualifying criteria
eBrief No. 120/25: The taxation of deposit interest income: source, rates applicable and reporting obligations
What is a qualifying project?
eBrief No. 118/25: The adoption of the Directive on administrative cooperation in the field of taxation (DAC) as amended and OECD equivalent frameworks into Irish legislation
eBrief No. 119/25: Schedule 1 - Consanguinity relief
eBrief No. 117/25: Level 1 Compliance Programme – Debt Warehousing Scheme
eBrief No. 116/25: Guidance Manual on Simplified Procedures
CAT group thresholds
eBrief No. 115/25: Guidelines for Phased Payment Arrangements