Tax and Duty Manual Part 08-03-04
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Payment and receipt of interest and royalties without deduction of Income Tax
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Tax and Duty Manual on the tax treatment of Islamic financial transactions
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Tax and Duty Manual Part 33-05-01
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Schedule 2 TCA 1997
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Companies must submit a Form S.110 to Revenue within eight weeks of the date that they meet the conditions:
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Companies should submit a Form S.110W to Revenue if they either:
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Taxation of crypto-asset transactions
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Tax and Duty Manual Part 04-02-03
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