On 26 May 2015, Ireland Revenue published eBrief No. 53/15 announcing updated guidance on the deferral of exit tax levied on companies ceasing to be tax resident in Ireland. The election for deferral is available for companies migrating to an EU or EEA Member State, and has been available since 1 January 2014. The following is the eBrief including a link to the relevant section of the Tax and Duty Manual.
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Tax and Duty Manual Part 20.2.2 (PDF, 126 KB) has been updated and expanded with …