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

Clarification on Connected Person Rule for Relevant Contracts Tax

Revenue have issued eBrief No. 38/13 to confirm that the connected person rule per section 531 (1)(c) TCA 1997 will not apply where the only connected parties carrying on relevant operations are non-resident and are not carrying on a trade or business in the State through a branch or agency. Revenue’s Tax Manual at Part 18.02.02 has been updated to reflect this position. Revenue eBrief No. 38/13 is published in full here.