Irish Revenue has issued eBrief No. 135/22, regarding relaxed requirements for U.S. residents claiming treaty benefits for interest and royalty payments.
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Revenue eBrief No. 135/22 Payment and receipt of interest and royalties without deduction of income tax
Tax and Duty Manual Part 08-03-06 - Payment and receipt of interest and royalties without deduction of income tax - has been updated:
- to provide that, in view of the difficulties encountered by residents of the United States of A…