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.
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Interest in respect of wholesale debt instruments (Part 08-03-11)
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Corporation Tax: General Background - Dividends and Portfolio Investors (Part 02-02-01)
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Distributions out of certain exempt profits or gains or out of certain relieved income (Part 06-04-02)
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Dividend Withholding Tax (DWT) – Details of Scheme (Part 06-08A-01)
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Technical Guidance notes in relation to the operation of Dividend Withholding Tax (Part 06-08B-01)
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Treatment of Certain Patent Royalties Paid to Companies Resident Outside the State (Part 08-01-04)