Revenue E-Brief

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Revenue E-Brief Issue 156/19, 12 August 2019

Tax matters relating to the Companies Act 2014

A new Tax and Duty Manual, Part 38-00-01 has been created to provide guidance in relation to certain tax matters arising in connection with the Companies Act 2014 and, in particular in relation to tax administration and compliance matters arising from mergers and divisions.

12 August 2019