On 28 August 2015, Ireland Revenue published eBrief No. 79/15. The eBrief summarizes corporate tax changes introduced in Finance Act 2014, which was enacted in December 2014 and published 6 January 2015. It also provides links to updated tax manuals for each change. See the following for the text of the eBrief and the related links.
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Part 02.02.03 (PDF, 132KB) - Company Residence in the State (section 23A TCA 1997)
Section 43 of the Finance Act amended the rules in relation to company …