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. 15/17: Deduction for income earned in certain foreign states (Foreign Earnings Deduction)

Tax & Duty Manual Part 34-00-09 in relation to Foreign Earnings Deduction (FED) has been updated to reflect changes made by section 11 of Finance Act 2016. Under these changes,

  • FED has been extended to include the years 2018, 2019 and 2020,
  • Columbia and Pakistan have been added to the list of qualifying states, and
  • the number of qualifying days has been reduced from 40 to 30.

Source: Revenue Commissioners, www.revenue.ie. Copyright acknowledged