Irish Revenue has issued eBriefs on updated guidance regarding the new corporation tax requirements for non-resident landlords and the new interest limitation rules introduced in Finance Act 2021.
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Revenue eBrief No. 070/22 Taxation of non-resident landlords
Tax and Duty Manual Part 45-01-04 - Taxation of non-Irish resident landlords - has been updated (in paragraphs 1.4, 4 and 5) to reflect changes introduced in Finance Act 2021 to the taxation of non-Irish resident corporate landlor…