Irish Revenue has issued eBrief No. 199/22 concerning updates to several Tax and Duty Manuals in regard to changes introduced by the Finance Act 2021 to bring non-resident corporate landlords within the charge to corporation tax rather than income tax on Irish rental income from 1 January 2022.
---
Revenue eBrief No. 199/22 Non-resident corporate landlords within the charge to corporation tax
The following Tax and Duty Manuals (TDMs) have been updated to reflect changes introduced in Fin…