Irish Revenue has issued eBrief No. 158/22 on a new Tax and Duty Manual Part 04-06-03, which provides guidance on the tax deductibility of Digital Services Taxes (DSTs). This includes that Revenue is prepared to accept specified DSTs as a deductible expense if incurred wholly and exclusively for the purpose of a trade.
---
Executive Summary
The purpose of this manual is to outline the rules in relation to the tax deductibility of Digital Services Taxes.
1 The General Rule
Tax under …