TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Foreign Earnings Deduction – updated guidance

Revenue’s Tax and Duty Manual on the Foreign Earnings Deduction (FED) has been amended to include updated guidance and examples regarding the relief.

The FED provides for tax relief from income tax for individuals who are resident in the State but who temporarily carry out duties of their office or employment in certain other countries.