On 21 October 2016, Irish Revenue published eBriefs No. 88/2016 and No. 89/2016 on an update to the statement of practice concerning the treatment of certain royalties paid to non-resident companies and an update to the Revenue Technical Services guidelines.
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Update of Statement of Practice CT 01/10 "Treatment of Certain Royalties Paid to Companies Resident Outside the State"
Statement of Practice (SP – CT 01/10), "Treatment of Certain Royalties Paid to Companies Resident Outside the S…