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Following the publication of new guidance on outbound payments defensive measures, contained in Chapter 5 Part 33 TCA 1997, Revenue has revised several Tax and Duty Manuals.
The revised manuals are:
Interest in respect of wholesale debt instruments (Part 08-03-11)
Corporation Tax: General Background - Dividends and Portfolio Investors (Part 02-02-01)
Distributions out of certain exempt profits or gains or out of certain relieved income (Part 06-04-02)
Dividend Withholding Tax (DWT) – Details of Scheme (Part 06-08A-01)
Technical Guidance notes in relation to the operation of Dividend Withholding Tax (Part 06-08B-01)
Treatment of Certain Patent Royalties Paid to Companies Resident Outside the State (Part 08-01-04)