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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

Ireland

Revenue eBrief No. 81/11-“Cross-Border” Workers and Universal Social Charge (USC)
Revenue eBrief No. 82/11-Universal Social Charge (USC) and Income Levy-Employees Resident and Working in Non Tax Treaty Countries
Tax Briefing Issue 06-Tax and Universal Social Charge (USC) Treatment of Income Arising from Having or Exercising the Public Office of Director of an Irish Incorporated Company