Revenue E-Brief

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Revenue E-Brief Issue 036/19, 27 February 2019

The distribution treatment of interest to residents of tax treaty countries and EU member countries

Tax and Duty Manual Part 35-01-07 clarifies the application of section 130(2)(d)(iv) TCA 1997 in relation to payments of interest to tax treaty countries and EU member countries. It also clarifies related tax deductibility and Dividend Withholding Tax Issues.

The contents of Tax and Duty Manual Part 06-02-01 have been incorporated into this Manual.

27 February 2019