TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Revenue e-Brief No. 53/2006

Tax treatment of travel and subsistence expenses for temporary assignees from abroad working in the State.

Arising from discussions at recent meetings of the TALC Direct Taxes Technical Sub-Committee, Revenue has issued guidance on the income tax treatment of the reimbursement of expenses relating to travel and subsistence in the case of temporary assignees from abroad working in the State.