Irish Revenue has issued eBrief No. 187/24 on an update to Tax and Duty Manual 08-03-06 on the payment and receipt of interest and royalties without the deduction of income tax. The update concerns the application of reduced withholding tax on interest payment under a double taxation agreement (DTA) in cases where there is a short delay in the receipt of the required form and tax residence certificate by the person making the interest payment. The relevant guidance is as follows:
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