Revenue has published a Tax and Duty Manual providing guidance in relation to the new section 25A TCA 1997 which applies for accounting periods commencing on or after 1 January 2022 in respect of the application of the Authorised OECD Approach (AOA) for the attribution of income to a branch or agency of a non-resident company operating in the State. Further information is available in Revenue’s eBrief 166/22.