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 eBrief No. 49/16 Tax Treatment of Flight Crew Members

Section 127B TCA 1997 provides for the taxation under Schedule E of employment income arising to a flight crew member in respect of an employment exercised aboard an aircraft operated in international traffic where the place of effective management of the enterprise operating the aircraft is in this State.

The Tax and Duty Manual has been updated to include the rates of USC chargeable for the years 2011 to 2016.

Source: Revenue Commissioners. www.revenue.ie. Copyright Acknowledged.