Clarification on Double Taxation Relief for High Earners
Revenue has also published an eBrief on Double Taxation Relief in situations where the High Income Earners Restriction applies. Finance (No.2) Act 2013 amended the way in which double taxation relief is granted, this change is retrospective and applies to claims to relief submitted on or after 1 January 2008. eBrief No. 75/14 covers details of the changes and the procedures for a taxpayer who is entitled to a greater tax credit for double taxation.