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Tax and Duty Manual - TCA97

Part 38-03-33

Returns by Employers in Relation to Reportable Benefits – Enhanced Reporting Requirements

Part 38-03-36

The Directive on administrative cooperation in the field of taxation (DAC)

Part 08-04-12

The taxation of deposit interest income: source, rates applicable and reporting obligations

Part 38-03-37

The adoption of the Directive on Administrative Co-operation in the field of taxation (DAC) and OECD equivalent frameworks into Irish legislation