Irish Revenue has issued eBrief No. 213/21 on the extension of concessional treatment regarding the presence of individuals in, or outside, Ireland due to COVID-19 travel restrictions. Click the following link for further information on Concessions made for Corporation Tax.
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Revenue eBrief No. 213/21 Concessional treatment for Corporation Tax - Presence of individuals in, or outside, the State
The concessional treatment whereby Revenue will disregard presence in the State or presence …