Irish Revenue has issued eBrief No. 82/18, announcing a New Tax and Duty Manual on Country-by-Country Reporting.
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Country-by-Country Reporting
A new Tax and Duty Manual, Part 38-03-21 has been created.
The manual has been created to address some frequently asked questions on the interpretation of legislation and regulations which implement Country-by-Country Reporting in Ireland.
This manual replaces the document "Country-by-Country Reporting - some Frequently Asked Questions (FAQs…